1999 (9) TMI 165

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....lant. None, for the Respondents. [Order per : S.S. Kang, Member (J)]. - Both these appeals are filed by the Revenue against the common order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. In the impugned order, the Collector of Central Excise held that designed printing nickel cylinders are entitled for the benefit of Notification No. 201/87-C.E. 2. When th....

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....fference in the quality and speed of printing process. 5. The respondents, in their cross-objections, submitted that the only difference in printing frames are flat surfaced where screens are fitted on flat frames and gravure nickel cylinder screens fitted in rings are cylindrical in nature. Therefore, the nickel screens are cylindrical. 6.  We find that the Notification No. 201/87....