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of <h1>Tribunal upholds Commissioner's decision on newsprint classification, rejecting Revenue's appeal.</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus NACHIKETA PAPER LTD.</h3> The Tribunal upheld the Commissioner (Appeals) decision and rejected the Revenue's appeal against the Order-in-Appeal regarding the classification of ... Newsprint in reels - Exemption CESTAT, New Delhi; 2009 (2) TMI 559 - CESTAT, NEW DELHI. Revenue appealed against Order-in-Appeal No. 638/CE/CHD/04 (10-9-2004). Revenue contended that respondents manufactured 'newsprint-in-reels' and 'sheets' but paid duty under sub-heading 4801.00, arguing that 4801.00 covers 'newsprint in rolls and sheets and not in newsprint in reels' and relied on prior Tribunal decisions. The Commissioner (Appeals) held that 'newsprint in reel would be covered under heading 4801.00.' For the period 1-8-2002 to 31-8-2003 the Tribunal noted Notification No. 32/2005-C.E. (N.T.), dated 22-8-2005, issued under Section 11C of the Central Excise Act, which exempts excise duty on newsprint in reels for 1-3-1988 to 8-7-2004. In view of that notification the demand for duty during the material period was held not sustainable. The Tribunal did not interfere with the Commissioner (Appeals) order; appeal rejected.
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