Bhal Print Forms Pvt. Ltd. vs Commissioner Of Central Excise & … on 12 March, 2001

ORDER

Gowri Shankar, Member (Technical)

1. The finding of the Commissioner impugned in this appeal that continuous computer stationery is classifiable under heading 48.28 of the Central Excise Tariff cannot be upheld. In its decision in Precision Stationery P. Ltd vs. CCE, Indore 1997 (94) ELT 389 and Clover Finance and Commercial Enterprise P. Ltd vs. CCE, Pune 1999 (108) ELT 92, the Tribunal has held such stationery classifiable under heading 48.20.

2. Accordingly we allow this appeal and set aside the impugned order.