1997 (5) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dhir, Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the applicability of exemption Notification No. 64/86-C.E., dated 10-2-1986, as amended by Notification No. 276/86-C.E., dated 24-4-1986. The goods have been described in the order-in-original as under :- There is a composite mill and they are inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s placed around the Lacquered Nickel Screen Cylinder/Roller the unwanted portion of emulsion (as per required design) is removed by light exposure and the perforations are made open again through which required colour passes. If the said screen is degreased the cylinder requires its original state as perforated Nickel Screen Cylinder/Roller. The Collector of Central Excise (Appeals) relying upo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emsp;The goods have been described by the adjudicating authority in the relevant extract from the order-in-original, as already given above. We find that in the Trade Notice No. 25/87, dated 15-4-1987, as issued by the office of the Collector of Central Excise, Bombay-I, it has been considered as under : "Plan Nickel cylinders are classifiable under Heading 75.01. Nickel cylinders which have be....