2000 (8) TMI 154

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....h these Revenue appeals, Revenue has filed application for condonation of delay of 5 days. 2.Heard both sides. As the delay is marginal, same is condoned by allowing the COD application. 3.As the issue lies in a short compass, both appeals are taken-up for consideration. 4.Revenue is aggrieved with the Order-in-Appeal No. 2/2000-C.E., dated 23-2-2000 by which the Commissioner has disposed....

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....ous one and in view of Apex Court judgment rendered in the case of Rollatainers Ltd. v. UOI as in 1994 (72) E.L.T. 793 (S.C.) and that of CCE v. Paper Print Products as in 1996 (88) E.L.T. 317 and therefore the classification in the present case is required to be undertaken only under chapter sub-heading 4823.90. 7.Ld. DR points out that the issue is required to be reconsidered in the light of ....

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....cies & Others (supra). The operative portion of the order in paras 9 & 10 is reproduced herein below :- We have carefully considered these"9. submissions and have also inspected the samples of the products placed before us in the Court. On a perusal of the samples, the representative character of which we have no doubt to dispute, we notice that the pictures, motifs and legends printed thereon ....

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.... of all the decisions noted above, wherein a similar interpretation has been given to these Section Note and Chapter Note with respect to the nature of these products i.e. the nature of the printing done on this media. 10.In view of the aforesaid findings, we set aside all the orders impugned in these appeals and allow the appeals, with consequential relief, if any, as per law." 11.We are of....