ORDER
J.H. Joglekar, Member (T)
1. The appellants manufactured textiles. For printing of the textiles they made printing frames which were bolting cloth coated with sensitising chemicals. The department held such frames to be classifiable under Heading 5909.00 and demanded duty on such frames captively consumed. Before the Additional Collector, the claim was made that these goods merit classification under Heading 8442.00 and were covered under Notification No. 201/87. The Additional Collector in his order classified the products under 5909.00 and confirmed the demand. Hence this appeal.
2. Shri Gopal Prasad, Advocate relies upon the Tribunal judgment in the case of Collector of Central Excise & Customs, Surat v. Kohinoor Dyg. & Ptg. Works, reported in 1994 (71) E.L.T. 1043 (Tribunal) in which printing frames made of photo sensitive chemicals coated fabric were classified under Heading 84.42. This judgment was later accepted by the Board in terms of Circular No. 51/51/94-CX, dated 30-8-1974 (sic). In view of this judgment from the date of issue of Notification No. 201/87, the eligibility of such screens thereunder is established.
3. The period covered by the impugned order was March 1986 to September 1988. Although, some period was before the issue of this notification, the cited Circular states that the earlier period of 28-2-1986 to 2-9-1987 stands covered by Notification No. 39/90-C.E. (N.T.), dated 10-10-1990 issued under Section 11C of the Central Excises and Salt Act, 1944.
4. Thus, on the basis of these two notifications the demand confirmed in the impugned order does not sustain. For the same reasons the orders of penalty also do not sustain. This appeal is allowed. The impugned order is set aside. Directions are made for consequential relief to the extent warranted.