1997 (4) TMI 164

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....ad, Advocate, for the Respondents. [Order per : Lajja Ram, Member (T)].  These are two appeals against the same order-in-appeal dated 12-1-1990 passed by the Collector of Central Excise (Appeals), Bombay; Appeal No. E/4126/90-C filed by the Revenue and Appeal No. E/3997/90-C filed by M/s. Shree Arun Packaging Corpn. As both the appeals arise out of the same order-in-appeal. They were he....

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....23.19 and not under 4823.90. In the appeal filed by M/s. Shree Arun Packaging Corpn., it had been pleaded that the goods were correctly classifiable under sub-heading No. 4901.90 as product of the printing industry and alternatively they would be classifiable under sub-heading No. 4819.90 as packing containers. 5. Shri Gopal Prasad, ld. advocate referred to clarification issued by the Cent....

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....gs, we are concerned with the applicability or non-applicability of the exemption Notification No. 49/87-C.E., dated 1-3-1987. 8. In view of the Board's clarification, the printed wrappers in question were rightly classifiable under sub-heading 4823.19 as contended by the Revenue in their appeal. Ld. advocate appearing for M/s. Shree Arun Packaging Corpn. had fairly agreed that the correct....