Alpha Carbonless Paper Manufacturing vs Appearance on 21 November, 2013
Again in the case of Graphic Charts Ltd. Vs. CCE, Bombay 2001 (135) ELT 1407 (Tri-Del), it was held that instrumentation charts used for purpose of recording temperature, pressure, humidity, etc. are classifiable under CETH 482390 and not as products of printing industry under CETH 490190. It was argued that in the present case also the ratio of these decisions would apply and the product merit classification under CETH 48234000 as rolled sheets and dials printed, for self recording apparatus. Accordingly, it he prayed that the impugned order be set aside and the appeal allowed.