2000 (5) TMI 55

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....roduct Design Printing Nickel Cylinders (Rollers) manufactured by the assessee since it falls under Central Excise Tariff sub-heading 84.42. The stand taken by the Revenue is that though the chapter sub-heading under which the goods have been classified covers a number of different products connected with and used for printing, the notification takes within its ambit only printing frames. Consequently it is contended that the goods manufactured by the assessee does not qualify for exemption under Notification 201/87. 2. Bench which referred the appeals for decision by Larger Bench took note of decisions rendered by benches of coordinate jurisdiction in Mafatlal Fine Spinning and Manufacturing Co. Ltd. v. CCE reported in 1999 (34) R....

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....ders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). All types of machinery, apparatus and equipments required for printing are taken within the ambit of this entry. It is conceded before us that the goods manufactured by the respondent herein falls within the said entry and it is being used in printing of textile goods. 5. Notification 201/87-C.E., dated 3-9-1987 exempts printing frames. That notification reads -  In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts printing frames falling under heading No. 84.42 of the Schedule to the Ce....

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....ir Lordships observed that it will bind all customs authorities and if it is erroneous it should be withdrawn or amended. In the absence of such withdrawal or amendment it must bind the entire Department. If that be the case in relation to trade notice, we are clear in our mind that the Department is bound by the letter issued by the Ministry of Finance on 12-2-1988. That letter leaves no room to doubt the scope of exemption contained in Notification 201/87, dated 3-9-1987. In other words, all printing frame, whether flat or cylindrical, are entitled to get exemption if they are captively consumed in the factory of production in printing of textile fabrics. 6. Prior to Notification 201/87 dated 3-9-1987, Notification No. 64/86-C.E., date....