2023 (6) TMI 198

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.... for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent manufactured the printed graphics with pictures, printed plastic and PVC sheets, printed graphics, injected graphics, screen graphics with printed pictures, printed on plastic films with logo design brand etc. and cleared the same at Nil rate of ....

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....b-heading 9405.90 and cleared the goods on payment of duty. Now, he has changed the classification. Therefore, the impugned order is to be set aside and the respondents are liable to pay duty as per earlier classification. 4. Heard the ld.A.R. for the Revenue and perused the records. 5. In the impugned order, the adjudicating authority has examined the issue on classification and has observed as....

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....n they availed S.S.I. exemption under notification Nos. 8/2001 dated 01.03.2001 and 8/2002 dated 01.03.2002 as their clearance value for the Chapter-94 were fully exempted and the value of sales of such products were not to be added to the aggregate value of clearance for the purpose of availing S.S.I. exemption. During personal hearing on 29.01.2009 they submitted copy of statement of their sales....

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....' on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. Collector of Central Excise reported in 1991 (52) ELT 392 (Tri.). The department also did not come up with any sort of proof regarding classification of such product under Chapter 94 in the notices and it cannot also be proved on subsequent verification. The tariff rate ....