TIT TEXTILES LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal of the assessee is against a demand of duty of Rs. 88,458/ - on 'paper tubes' manufactured and cleared by them during the period 1.9.1993 to 28.2.1994. The demand is consequential to classification of the said goods by the lower authorities under SH No. 4823.90 of the Schedule to the Central Excise Tariff Act. The assessee wanted the goods to be classified under SH No. 4822 of the said Schedule, which claim was rejected by the authorities below.

(2.) IT is submitted by ld. Consultant for the appellants that the Commissioner of central Excise (Appeals), Madurai has classified the same product under Heading No. 48.22 as per Order -in -Appeal No. 148/03 dated 29.4.2003 and that this decision on classification of the product has become final for want of departmental appeal there against. This submission of ld. Consultant is not disputed.