2018 (2) TMI 65

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...., Member (Technical) For The Appellant : Shri Sandeep Kumar Singh (Dy. Commr.) AR For The Respondent : Shri Deepak Kumar Bajpai (C.A.) ORDER Per: Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal No. 194-CE/APPL/KNP/2010 dated 30/03/2010 passed by Commissioner (Appeals), Customs & Central Excise, Kanpur. 2. The issue in this appeal, as it appear....

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....nted sheets, used for some specified purpose. In the instant case, the subject receipts are nothing but the printed separate sheets, running in length, used by specific customer (Sahara) for a specified purpose. Chapter 49 of the tariff exclusively covers the leaflets and similar matter and the subject receipts are nothing but the printed carbon leaflets. In fact, the subject item is more of a pro....

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....Carbon was classifiable under Chapter Heading 4901. The learned counsel for the assessee have also relied on the order of the Ld. Commissioner (Appeals) dated 22.01.2010, wherein also the Commissioner (Appeals) in the assessee's own case reported at 2010 (261) E.L.T.  776 have held that the goods manufactured by the assessee are covered under chapter 49. 6. Having considered the rival cont....