2000 (5) TMI 103

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....: J.H. Joglekar, Member (T)]. - These 11 appeals have common facts and arise out of the same impugned order. They are therefore being disposed of vide this single order. 2. The respondents manufactured soap. One of the inputs was printed wrappers. The wrappers received had discharged the burden of duty as applicable to goods falling under sub-heading 4823.90. Due declaration was filed. The asse....

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....iled appeals. The Commissioner (Appeals) disposed of all these appeals in the single impugned order. He found prima facie strong case for the argument that the correct classification was under sub-heading 4823.90 but did not dwell on that because it was not the issue in appeal before him. He observed that where the officers holding jurisdiction over the suppliers factory had classified such wrappe....

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....ication which was evident on the face of the document clearing the consignments from the factories of manufacture of such wrappers and therefore no ratio would be available to the Revenue from this Judgment. On perusal of the cited judgment we see merit in Shri Patil's claim. In fact in paragraph 15 following line appears : "The classification was proposed by those assessees and was accepted by....