https://www.taxtmi.com/caselaws?id=91970 Flat bed printing screens used in printing fabrics were treated as classifiable under Chapter Heading 84.42, not Chapter Heading 59.09, and the exemption under Notification No. 39/90-C.E. (N.T.), issued under Section 11C, applied to clearances for captive consumption during the disputed period. The Revenue also could not sustain the demand on an alternate tariff heading when the show cause notice itself had proceeded on Chapter Heading 84.42. The demand therefore could not be supported by changing the classification basis. en-us Tue, 17 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91970 Flat bed printing screens used in printing fabrics were treated as classifiable under Chapter Heading 84.42, not Chapter Heading 59.09, and the exemption under Notification No. 39/90-C.E. (N.T.), issued under Section 11C, applied to clearances for captive consumption during the disputed period. The Revenue also could not sustain the demand on an alternate tariff heading when the show cause notice itself had proceeded on Chapter Heading 84.42. The demand therefore could not be supported by changing the classification basis. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91970