Classification of printing frames under Heading 84.42 secured notification relief and defeated the excise demand and penalty.

Printing frames made of bolting cloth coated with sensitising chemicals were treated as classifiable under Heading 84.42, following earlier Tribunal classification of similar products. On that basis, the benefit of Notification No. 201/87 was accepted from its operative date, and for the earlier period the circular-based relief under Notification No. 39/90-C.E. (N.T.) issued under Section 11C of the Central Excises and Salt Act, 1944, was recognised. As the goods were covered by the relevant classification and notification relief, the duty demand and consequential penalty were held unsustainable and set aside.

---

---

Issues: Whether printing frames made of bolting cloth coated with sensitising chemicals were classifiable under Heading 84.42 and entitled to the benefit of Notification No. 201/87, so that the duty demand and penalty could not be sustained.

Analysis: The goods were held to be printing frames falling under Heading 84.42 on the basis of the Tribunal's earlier classification of similar products. The benefit of Notification No. 201/87 was treated as available from its operative date. For the earlier part of the period, the circular relied upon recognized coverage under Notification No. 39/90-C.E. (N.T.) issued under Section 11C of the Central Excises and Salt Act, 1944, which extended relief for the specified past period. On that basis, the confirmed demand and the consequential penalty were held unsustainable.

Conclusion: The classification and notification benefit were accepted in favour of the assessee, and the duty demand and penalty were set aside.

---