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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> COMMISSIONER OF C. EX., CHANDIGARH Versus NACHIKETA PAPER LTD. - 2009 (243) E.L.T. 434 (Tri. - Del.) Issues involved: Appeal against Order-in-Appeal regarding classification of newsprint in reels u/s 4801.00.The appeal was filed by the Revenue against Order-in-Appeal No. 638/CE/CHD/04 dated 10-9-2004. The Revenue contended that the product in question, newsprint in reels, should be classified under sub-heading 4801.00. The Revenue argued that there is a distinction between newsprint rolls and newsprint in reels, citing relevant Tribunal decisions. The case pertained to the period from 1-8-2002 to 31-8-2003. The Commissioner (Appeals) had ruled that newsprint in reel falls under heading 4801.00. However, a notification issued u/s 11C of the Central Excise Act exempted the duty on newsprint in reels from 1-3-1988 to 8th July, 2004. Consequently, the demand for duty on newsprint in reels during the material period was deemed unsustainable due to the issuance of the notification. Therefore, the Tribunal upheld the Commissioner (Appeals) decision and rejected the appeal.
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