1993 (1) TMI 147

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....TED BY: Shri S.N. Kapoor, Advocate, for the Appellants. [Order]. - This is an appeal filed by M/s Karamchand Thapar & Bros, (CB) Ltd., Unit Vidharbha Printers, Nagpur against the order in original as above, by which the Assistant Collector C.Ex., Nagpur has approved the classification of the product i.e. continuous stationery for use in computers under Chapter 4823.90 chargeable to duty @12%....

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....@12% Adv. under Notification No. 135/89 a show cause notice was issued to the appellant on 5-9-1990. After considering their reply dated 6-9-1990 and extending an opportunity of personal hearing on 20-9- 1990, the Assistant Collector has approved the above referred product under Chapter heading No. 4823.90 chargeable to duty @ 12% Adv. by issue of the impugned order, hence the appeal. 3. The pe....

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....fication 43/86, dated 10-2-1986 as claimed by the appellant. 5. The appellant have mainly stated that the issue now stands settled with the issue of Board's circular No. 11/91, dated 15-10-1991 according to which such products would fall under Heading 4820. only. They have also drawn my attention to the order dated 25-11-1991 passed by the Collector, C.Ex., Nagpur dropping the proceedings initi....

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....es on reverse side, will also be covered under Heading 4901.90. (ii) Continuous computer stationery, whether plain or interleaved with carbon and whether plain or printed with EZR lines, name or logo of company or format of bills, order forms, gate pass etc., will be classifiable under the heading 4820 and exempt under Notification No. 43/86-C.E." 7. It is therefore clear that the impugned p....