2005 (2) TMI 231

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.... The Revenue filed these appeals against the order-in-appeals passed by the Commissioner (Appeals) whereby interleave carbon paper was held to be classified under Heading 48.20 of the Central Excise Act. The contention of the Revenue is that it is a simple carbon paper and is classifiable under Heading 48.16 on the ground that in the bills the respondents mentioned the items as interleaved carbon ....