2006 (8) TMI 362

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....ant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides in this appeal filed by the Revenue. The respondents are manufacturers of self adhesive BOPP film. The product consists of two layers, one release paper and the other BOPP film made from the plastic material. The lower authorities have classified it under chapter heading 48.....

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....owever, we find that the Commissioner (Appeals) had also decided the appeal on the ground of limitation for raising the demand in the present matter. There is no ground taken in the present appeal before us. Following the well settled position in the case of CCE, Madras v. T.K.K. Pharma Limited - 2006 (198) E.L.T. 481 (S.C.) since the classifications list were for long time and declarations were f....