https://www.taxtmi.com/caselaws?id=1733 The Appellate Tribunal CESTAT, KOLKATA classified the Poly-Coated Paper under Heading 48.11 of Chapter 48, rejecting the contention for classification under Chapter 39. Emphasizing the terms of the heading and relevant chapter note, the Tribunal set aside the impugned order in favor of the appellants, citing inconsistencies in previous decisions and misapplication of rules by the Adjudicating Commissioner. The decision provided consequential benefits to the appellants without addressing duty rate submissions. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1733 The Appellate Tribunal CESTAT, KOLKATA classified the Poly-Coated Paper under Heading 48.11 of Chapter 48, rejecting the contention for classification under Chapter 39. Emphasizing the terms of the heading and relevant chapter note, the Tribunal set aside the impugned order in favor of the appellants, citing inconsistencies in previous decisions and misapplication of rules by the Adjudicating Commissioner. The decision provided consequential benefits to the appellants without addressing duty rate submissions. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1733