1996 (8) TMI 305

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....ts. [Order per : T.P. Nambiar, Member (J)]. -  This appeal is filed against the orders passed by the C.C.E. (Appeals), Madras. 2. This appeal relates to classification of Telex/Teleprinter Paper rolls. The appellants initially classified telex, teleprinter paper rolls as also adding calculator, cash register paper rolls under sub-heading 4823.90 of CET Act, 1985. The classificat....

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....was called. Therefore, there is no valid reason given in the letter to adjourn the case. We proceeded to hear the learned DR. 4. The question before us is whether the telex/teleprinter papers would merit classification under sub-heading 4818.90 prior to 1-3-1988 and under heading 4823.90 after 1-3-1988. In this connection, the appellant in the appeal memorandum has stated that the process ....

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.... Kores (India) Ltd. v. Union of India and others (1982 E.L.T. 253 Bombay) = (1982 ECR 401 D - Bombay) similar question arose before the Hon'ble Judges of the Bombay High Court and it was held by their Lordships of the Bombay High Court that if printing or writing paper on which duty has been paid is used in the manufacture of teleprinter rolls or tapes, it does not remain the same as classifiable ....

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....eprinter tapes is a process of manufacture under Section 2(f) of the Central Excises & Salt Act, 1944, and would attract duty under Central Excise Tariff Item No. 17(2). We do not find any justification in interfering with the findings of the authority below on this point." It is thus seen that the teleprinter rolls and teleprinter tapes are definitely separate items than the printing and writi....