1999 (6) TMI 455

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....e Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Mafatlal Fine Spg. & Mfg. Co Ltd., the matter related to the duty liability on the nickel perforated rotary screens/cylinders. The period involved is from 1-12-1990 to 30-4-1991 and the amount of duty involved is Rs. 15,070.87. In the impugned order-in-appeal, the Collector of Central Excise (Appeals), Ahmedabad....

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.... carefully considered the matter. We find that Notification No. 201/87-C.E., dated 3-9-1987 extended exemption in favour of the printing frames. The goods involved in the present proceedings are nickel perforated rotary cylinder/screen. They could not be considered as printing frame. The Asstt. Collector of Central Excise had also discussed the applicability of Notification No. 64/86-C.E., dated 1....