2007 (9) TMI 159

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....d by the revenue seeks to vacate the order of the Commissioner (Appeals) and restore the order of the original authority. The respondents Flexoprints, Chennai manufacture layflat tubings with which it manufacture printed bags. The layflat tubings are extruded from plastic granules. These are removed from the extruder and stacked in rolls before printing the details of the bread packed in it. The l....

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.... 2. Before us, Revenue has taken the stand that the item is marketable and that the same is classifiable under CSH 39.17of the Central Excise Tariff Act. The impugned order deserved to be set aside.  The consultant for the respondents submitted that the tubings emerged in a continuous process in which the finished goods were plastic packets.  The ld. consultant stated that the layflat tu....

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....ind that the item is marketable and there is a market for the product. At the premises of the respondents the product emerges as separate finished goods. It is not an in process material without shelflife. The challenge to the classification and demand is also on the basis that the impugned goods are too thin to be classified as layflat tubings.  In this connection we observe that the Note 8 ....