2018 (5) TMI 532

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....ember (Technical) For The Appellant : Shri P. Anbuchelvan, Supdt. (AR) For The Respondent : Shri M.Kannan, Advocate ORDER Per Bench Issue involved in this appeal concerns classification of note book cover / wrapper manufactured by M/s.Mahalaxmi Offset Printers (respondents herein). From the facts on record, it emerges that these items were earlier classified under Chapter Heading 48....

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..... Aggrieved, Department is before this forum. 2. Today when the matter came up for hearing, on behalf of appellant, Ld. A.R reiterates the grounds of appeal. He also draws our attention to CESTAT decision in the case of B.K Paper Mills Vs Collector of Central Excise, Bombay - 1996 (88) ELT 285 (Tribunal) which was followed in the case of B.K Paper Mills Vs Collector of Central Excise, Bombay - ....

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....ue of SCN. Further, even after the original authority had negatived department's change in classification, at the appeal stage before Commissioner (Appeals), yet another classification under CETA 4805 was proposed by the department. Nonetheless, in the impugned order, we find that the lower appellate authority, in paras 7 to 10, has very elaborately gone into the applicability of Chapter headi....