Judgment

Santosh Hegde, J.-These appeals are preferred against two orders of the Customs Excise and Gold (Control) Appellate Tribunal (for short ‘the CEGAT’) date 21.10.1997 made in Appeal No. E/4412/95-SB(WR) and an order dated 16.7.1997 made by the CEGAT refusing to review/clarify its earlier order dated 21.10.1997. Both the appeals arise our of the same dispute.

2. The appellant in the above appeals is manufacturing (a) printed polyester films backed with paper; (b) printed polyester films backed with polythene films; and (c) printed polyester films backed withalu­minium foils; all of which are used either as labels, pouches or wrappers. It is the contention of the appellant that by virtue of the Circulars issued by the Central Board of Excise & Customs (hereinafter referred to as ‘the Board’) dated 23.7.1986 and clarificatory Circular issued by the Board dated 7.8.1987; the aforesaid products of the appellant are to be classified as the products of the printing indus­try subject to duty under Chapter 49 of the Schedule to the Central Excise & Tariff Act, 1985. Consequently, the appellants contend that their products are entitled to the benefit of duty exemption available by virtu