GRAPHIC CHARTS LTD. Vs. CCE

JUDGEMENT

(1.) THE issue for determination in these two appeals which arise out of two separate orders is the correct classification of instrumentation charts manufactured by the appellants herein. The assessees seek classification of the item under Chapter Sub -heading 4901.90, while the Revenue has upheld classification under Sub -heading 4823.90 of the Schedule to the Central Excise Tariff Act, 1985. Appeal No. E/788/92 -C arises out of the adjudication order passed by the Collector of Central Excises, Bombay by which he has confirmed the demand for differential duty for the period of six months - -the period covered in the show cause notice is 1.7.1986 to 31.3.1991 while the demand has been restricted to a period of six months. Appeal No. E/988/92 -C has been preferred against the order passed by the Collector of Central Excise (Appeals), Bombay who has upheld the order of the Assistant Collector classifying the item in dispute under Chapter Sub -heading 4823.90 read with Notification 135/89 -CE dated 12.5.1989. The classification list in question was filed w.e.f. 19.3.1991 onwards.

(2.) THE process of manufacture of instrumentation charts is as under:

(3.) FOR a better understanding of the dispute the rival entries are reproduced below: