1997 (7) TMI 405

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....he Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein are manufacturers inter alia of "printed shells" and "printed hinge lid blanks" for cigarette packets. They had filed classification lists on 9-3-1982 and 23-4-1982 claiming classification of the above items under T.I. 68 together with the benefit of exemption from duty in terms ....

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....ng that the outer shells, slides and hinge lid blanks of cigarette packets made from printed paper board were classifiable under T.I. 68 and not under T.I. 17(3) or T.I. 17(4) and that the benefit of Notification 104/82 is not available to these items. 2. In the meanwhile, the respondents filed a refund claim for Rs. 55,78,298.39 on 20-10-1986 in respect of duty paid under protest during t....

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...., these two products were covered by Sl. No. 24 in the annexure to Notification 104/82 which reads thus "all products of paper industry including newspaper and printed periodicals". (The Department also filed an appeal against the Assistant Collector's order dated 19-10-1987; however, no information is forthcoming as to the fate of this appeal). The Revenue has preferred E/2865/88-C against the or....