https://www.taxtmi.com/caselaws?id=265563 Newsprint in reel form was held classifiable under Heading 4801.00, and the contrary classification under Heading 4823.90 was rejected because an earlier appellate order had already decided the issue in the assessee's favour and no stay of that order was shown. On that footing, the challenge to denial of Section 11C benefit in Notification No. 32/2005-CE (N.T.) failed, as the objection depended entirely on the disapproved classification premise. The operative appellate order remained effective, so the exemption benefit was upheld and the Revenue's challenge was rejected. en-us Wed, 02 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265563 Newsprint in reel form was held classifiable under Heading 4801.00, and the contrary classification under Heading 4823.90 was rejected because an earlier appellate order had already decided the issue in the assessee's favour and no stay of that order was shown. On that footing, the challenge to denial of Section 11C benefit in Notification No. 32/2005-CE (N.T.) failed, as the objection depended entirely on the disapproved classification premise. The operative appellate order remained effective, so the exemption benefit was upheld and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265563