ORIENT PRESS LTD. Vs. CCE

JUDGEMENT

(1.) THE issue involved in the present appeal is the classification of Aluminium Foils backed on both sides with printed polyester film.

(2.) AFTER hearing the appellants duly represented by Shri R. Nambirajan, Ld. Advocate and Shri K.M. Mandal, Ld. Consultant representing the revenue, we find that the issue is no more res -integra and stands settled by the earlier decision of the Tribunal, relied upon by the appellants.

(3.) INASMUCH as the issue is settled,we set aside the impugned order and allow the appeal filed by the appellants with consequential relief by holding that the case in question are properly classifiable under Chapter 76 of the Central Excise Tariff Act, 1985.