2003 (6) TMI 407

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....l, SDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - The question for consideration in this appeal is whether process undertaken by the Appellant for making masking tape by slitting of crape paper will amount to manufacture or not. In the order impugned the Commissioner (Appeals) has confirmed findings of the Deputy Commissioner that such process amounts to manufacture. 2.&....

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....the reply the assessee has claimed the classification of and the chapter sub-heading 48.00 'Nil' rate of duty. The Deputy Commissioner in Paragraphs 9 to 11 has held as follows : "9. I have perused the Chapter Note No. 7 of Chapter No. 48 which reads as under : Heading No. 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibre : (a....

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....eading, out of which one of the item is "Gummed or Adhesive Paper in roll or strips". 11. The disputed product of the assessee is having width of 12 mm, 36 mm, 48 mm, 72 mm which is less than 15 cm. Further, sample of the product was tested and it has been resulted to be "Self Adhesive Paper". Therefore, I am of the opinion that the disputed product merit classification under Chapter Heading No. ....

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....wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03, 48.09 or 48.10. 4811.20 - Gummed or adhesive paper and paperboard - Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives)" It is asserted by the appellant that goods h....