Commissioner of Central Excise, Madurai Vs. Chidambaram Litho Press Ltd. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Jun-18-2009 |
| Appeal Nos.E/536 of 2002, E/653 of 2002 to E/657 of 2002 |
| HON’BLE MS.JYOTI BALASUNDARAM, VICE-PRESIDENT & HON’BLE MR. P.KARTHIKEYAN, MEMBER (TECHNICAL) |
| Commissioner of Central Excise, Madurai |
| Chidambaram Litho Press Ltd. |
| For the Appearing Parties: V.V. Hariharan, JCDR, M. Kannan, Advocate. |
jyoti balasundaram vide the above appeals, the revenue challenges the order of the commissioner (appeals) who has accepted the contention of the assessee that printed labels and printed wrappers manufactured by them fall for classification under cet subheading 4821.00 which inter alia covers labels of all kinds, rejecting the revenues appeals against the orders of the assistant commissioner who had so held. 2. we have heard both sides. we find that in the case of the same assessee involving identical issue, the tribunal has already accepted the contention of the assessee and dismissed the revenues appeal vide final order no.460/09 dt. 13.4.09 in appeal no.e/215/02. following the ratio of the above order, we uphold the impugned order of the commissioner (appeals) and reject these appeals.
Jyoti Balasundaram
Vide the above appeals, the Revenue challenges the order of the Commissioner (Appeals) who has accepted the contention of the assessee that printed labels and printed wrappers manufactured by them fall for classification under CET Subheading 4821.00 which inter alia covers labels of all kinds, rejecting the Revenues appeals against the orders of the Assistant Commissioner who had so held.
2. We have heard both sides. We find that in the case of the same assessee involving identical issue, the Tribunal has already accepted the contention of the assessee and dismissed the Revenues appeal vide Final Order No.460/09 dt. 13.4.09 in Appeal No.E/215/02. Following the ratio of the above order, we uphold the impugned order of the Commissioner (Appeals) and reject these appeals.