2013 (6) TMI 774

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....Shri V.R. Kulkarni, Deputy Commissioner (A.R) for Department JDUGEMENT Per : S.S. Kang Heard the Ld. Deputy Commissioner (A.R.) as none appeared on behalf of the appellant M/s.Tanzeem Screenarts. 2. Common issue is involved therefore appeals are being taken up together. The present appeals are being taken up in pursuance to the remand order passed by the Honble Supreme Court order dt.....

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.... Excise Tariff. M/s. Tanzeem Screenarts also plastic/acrylic sheets which are used as parts of Illuminated Glow Sign Boxes and claim the classification under Chapter 49 of the Tariff. 6. During investigation the statement of Proprietor Smt. Jumana Attari was recorded whereby she stated that they are carrying out the business of various plastic sheets as per requirement of clients. She further d....