2003 (7) TMI 374

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....off, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondent herein are engaged in manufacture of cigarettes. They also make embossed paper backed aluminium foils out of duty paid paper backed aluminium foils falling under chapter sub-heading 7607.60 of Central Excise Tariff Act, 1985. The aluminium foils are cut to shap....

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.... of manufacture. The Commissioner (Appeals) set aside the adjudication order holding that no new products emerge as a result of embossing and cutting to shape, applying the ratio of the Tribunal's order in the case of Swastik Packaging v. CCE [1986 (23) E.L.T. 217] upheld by the Apex Court as seen in 1997 (95) E.L.T. A149, that the product after embossing remains under the same sub-heading as plai....

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.... by the Apex Court in the case of CCE, Chandigarh v. Markfed Vanaspati & Allied Industries [2003 (153) E.L.T. 491 (S.C.)]. The department has not brought any material on record to establish that a new product, distinct and different from plain paper backed aluminium foils and having different name, character and use emerges as a result of embossing and cut into shape. Further, the Revenue has also....