COMMISSIONER OF CENTRAL EXCISE Vs. GOPSONS PAPERS LTD.

JUDGEMENT

(1.) Civil Appeal No. 285 of 2007.

(2.) IN this case, the issue involved relates to classification of the product "printed thermal paper rolls" manufactured and cleared by the Respondent. According to the Respondent -Assessee, they are classified under Chapter Heading 49.01 of the Central Excise Tariff Act, 1985, whereas the case of the Department is that the proper classification is under Head 4811.90. The aforesaid two Chapter Heading Entries are described as under: -

(3.) WE find that in the show cause notice itself, the process of manufacture which was seen and explained by the Company's Director and accepted by the Revenue is described as under: