1999 (6) TMI 84

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....der per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal preferred by Revenue is whether the sample folder manufactured by M/s. Vadilal & Co. are classifiable under sub-heading 4818.90 or as products of printing industry under Chapter 49 of Schedule to the Central Excise Tariff Act. 2. When the matter was called, no one was present on behalf of the respondents, who, under t....

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....such printed sample folders would go to the printer to have that product manufactured depending upon the lay out or designs suggested by the printer and approved by the customer; that the main ingredient is the cost of printing for the sample folders; that the sample folders are printed with eye-catching designs suitable to the textile product and according to the designs suggested or approved by ....