Exemption under Central Excise Notification upheld for goods classified under Heading 84.42 after reliance on Trade Notice guidance.

Exemption under Notification No. 64/86-C.E., as amended, was considered for goods classified under Heading 84.42 of the Central Excise Tariff. The Revenue argued that classification under Heading 84.42 did not by itself satisfy the notification conditions, but the appellate view relied on Trade Notice No. 25/87 treating nickel cylinders prepared for printing, including exposing/photogravure and ring fitting, as within that heading. As no material was produced to displace that view and the trade notice was not challenged, the exemption was upheld and the Revenue's objection failed.

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Issues: Whether the goods in question were entitled to exemption under Notification No. 64/86-C.E., as amended, in view of their classification under Heading 84.42 of the Central Excise Tariff.

Analysis: The Revenue challenged the exemption on the footing that, though the goods were classifiable under Heading 84.42, they did not satisfy the conditions of the exemption notification. The appellate authority had relied on Trade Notice No. 25/87, which treated nickel cylinders prepared for printing purposes, including those subjected to exposing/photogravure and fitting of rings, as falling under Heading 84.42. The Revenue's appeal did not assail the applicability of that trade notice, and no material was shown to displace the view taken by the appellate authority.

Conclusion: The exemption was held applicable and the Revenue's challenge failed.

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