COMMISSIONER OF CENTRAL EXCISE Vs. VIPIN SILK MILLS

JUDGEMENT

(1.) THE respondents vide letter dated 30th July, 1999 made a request to decide the appeal on merits. The Revenue filed this appeal against the Order -in -Appeal dated 2 -4 -1993 passed by the Collector of Central Excise (Appeals). In the impugned order the Collector of Central Excise held that Flat bed screens are classifiable under Chapter Heading 84.42 of Central Excise Tariff and in view of the Notification No. 39/90 -C.E. (N.T.), dated 10 -10 -1990 no duty is payable from 1 -10 -1986 to 2 -9 -1987.

(2.) HEARD learned JDR and perused the appeal papers.

(3.) THE brief facts of the case are that the respondents are manufacturing Flat Bed Screens which were used in Printing of Fabrics. A show cause notice was issued to the respondents for demand of duty for the period from 1 -10 -1986 to 2 -9 -1987 on the ground that the printing frames are classificable under Heading 84.42 of the Central Excise Tariff. The demand was dropped by the Assistant Collector in view of the Notification No. 39/90 -C.E. (N.T.), dated 10 -10 -1990 issued under 11C of the Central Excise Act. The Revenue filed appeals before Collector of Central Excise and the same was dismissed. The contention of the Revenue in the present appeal is that the Flat bed screens are classifiable under Heading 59.09 of the Central Excise Tariff and these are not covered under the Notification No. 39/90 -C.E. (N.T.). We find that the Tribunal in the case of Davangere Cotton Mills v. Collector of Central Excise, Belgaum, reported in 1994 (73) E.L.T. 571 (Tribunal) held that Flat bed printing screens are classifiable under Heading 84.42 of the Central Excise Tariff and not under Heading 59.09 of the Central Excise Tariff. As the Flat bed printing screens are classifiable under Heading 84.42 of the Central Excise Tariff and for the period from 28 -2 -1986 to 2 -9 -1987 the Central Government issued Notification No. 39/90 -C.E. (N.T.), dated 10 -10 -1990 under 11C of the Central Excise Act doing away with the requirement of recovery of duty payable on such printing frames falling under Heading 84.42 cleared for captive consumption.