1998 (11) TMI 650

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....Respondent Order Per : G.R. Sharma, Member (T) This appeal arises out of the order of Collector of Central Excise (Appeals). In this appeal, the learned Collector (Appeals) held that merely cutting it into smaller rolls would not change its end use or identity. 2. The facts of the case are that the appellants are cutting jumbo rolls. The department alleged that after slitting, the goods fall ....

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..... Jain, learned DR appearing for the appellants submits that a new article emerges when the jumbo roll is cut into smaller thermal papers. He submits that by the process of cutting, an articles emerges and therefore, the resultant product is classifiable under sub-heading 4823.90. He submits that the decision of the Tribunal in the case of Relco Paper Products [1989 (40) E.L.T. 435 (Tribunal)] whi....