1998 (1) TMI 129

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....ngwani, Consultant, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing plain plastic films falling under sub-heading 3920.31 of the CET. On payment of duty, these films were subjected to printing in a separate unit within the same factory. The classification, initially claimed, was under sub-heading 4901.90 which was approved by the department, bu....

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....rand name of the manufacturer, batch number, etc. Referring to the judgment of the Supreme Court in the case of Metagraphs Pvt. Ltd. v. C.C.E. reported in 1996 (88) E.L.T. 630 (S.C.), he argued that the process undertaken in this case by the assessees was equal to the process undertaken by the manufacturers of the aluminium labels. 4. Shri H.K. Jain, ld. SDR arguing for the department, ref....