https://www.taxtmi.com/caselaws?id=90317 Printed wrappers were treated as classifiable under sub-heading 4823.19 of the Central Excise Tariff, because the classification had already been settled on identical facts in the respondents' own matter and was not reopened. On that basis, the exemption under Notification No. 49/87 was also available, as the Board's circular treated printed wrappers for soap cakes, chocolates and similar products as eligible converted paper under the same heading. The Revenue's contrary classification was rejected, and the exemption position was accepted in favour of the assessee. en-us Wed, 31 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90317 Printed wrappers were treated as classifiable under sub-heading 4823.19 of the Central Excise Tariff, because the classification had already been settled on identical facts in the respondents' own matter and was not reopened. On that basis, the exemption under Notification No. 49/87 was also available, as the Board's circular treated printed wrappers for soap cakes, chocolates and similar products as eligible converted paper under the same heading. The Revenue's contrary classification was rejected, and the exemption position was accepted in favour of the assessee. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90317