TaxTMI 
TaxTMI 
1995 (11) TMI 160
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.... Appellant. Shri A.K. Madan, SDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. - This appeal is directed against the impugned order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. 2. Shortly put the facts of the case are that, the appellants filed their Classification List No. 302/86 classifying their product Printed & Waxed ....
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...., learned counsel, submitted that since a ruling has to be given by this Tribunal on the correct classification, the appellants be permitted to raise the said additional plea as the entire material is on the record. In reply, Shri A.K. Madan, learned SDR, submitted that at no stage they claimed the classification of the subject product under Heading 4811.40 and the question of exemption notificati....
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....ng Ltd. v. Collector of Central Excise, 1990 (45) E.L.T. 165, decided by this Tribunal. But on being pointed out by the Bench that by the said decision of the Tribunal the subject products were found to be classifiable under Heading 4811.40, he submitted that it may be classified accordingly and the appellants would have no objection. In reply, Shri A.K. Madan, learned SDR, submitted that the subj....
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....x, paraffin wax, stearin, oil or glycerol". Because of the specificity of this description, printed wax coated paper in rolls falls, in our opinion, under this sub-heading." 8. Thus, following the ratio of the said decision, we hold that the subject product is to be classified under Heading 4811.40 and remand the case to the Assistant Collector of Central Excise (now designated as the Assi....