LAKSHMI PACKAGING PVT. LTD. Vs. CCE, SALEM

JUDGEMENT

(1.) THE present appeal is second round of litigation before this Tribunal.

(2.) The brief facts of the case are that the appellants are engaged in printing of PVC films. The duty paid polypropylene films are subjected to process of printing of customers logo, trademark or design etc. and ready for use as wrapper for sewing threads. The appellants classified the printed PVC films under 4901.90 as a product of printing industry whereas Department classified the goods under 3920.39. In the first round of litigation when the issue came up before the Tribunal, the Tribunal by Final Order Nos. 2505 to 2511/1997 dated 8.7.1997 remanded the case to the adjudicating authority to decide the issue in the light of Hon'ble Supreme Court's decision in the case of Metagraphs Pvt. Ltd. Vs. Collector of Central Excise : 1996 (88) ELT 630 (SC) and also to consider Section Note 2 of Section VII of Central Excise Tariff Act.

(3.) THE adjudicating authority in his denovo order dated 12.1.2002 accepted the classification under Heading 490190 as products of printing industry and dropped further proceedings. Revenue preferred appeal against the said adjudication order and the Commissioner (Appeals) allowed the Revenue's appeal and held that the goods are classifiable under 3920 and set aside the impugned order. Hence the present appeal.