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S.K.BHATNAGAR, JYOTI BALASUNDARAM
Syn Pack (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Bombay -II – Respondent
Jyoti Balasundaram, Member (J)
1. The appellants herein had filed a declaration on 3-5-1988 claiming exemption from licensing control under Notification No. 174/86 dated 1-3-1986 in respect of the products manufactured by them in their factory. It was mentioned in the declaration that they were manufacturing (i) printed self-adhesive paper labels (ii) plastic labels which were classifiable under sub-heading No. 4821.00 and 3926.93 respectively and their products were exempted unconditionally under Notification No. 228/86 dated 3-4-1986. Supdt. of Central Excise informed them that their products were classifiable under Chapter sub-heading No. 3910.00 and that they were not eligible for small scale exemption, as the S.S.I. Unit certificate produced by them was not for the said unit in respect of which exemption was claimed. They were, therefore, informed to take out a Central Excise licence immediately. From the declaration filed by the assessee, it was observed that Mrs. Tara Sarup and Mr. Arun Sarup were common Directors in both the companies, viz. M/s. Syn Pack P. Ltd. and also in M/s Amar Tara Ltd. M/s Amar Tara Ltd. had classified their product, viz. P.V.C. Self-Adhesive Pap
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