D.C. Mandal, Member

1. As these appeals relate to a common issue the same were heard together and are being disposed of by this common order. Issue to be decided is whether cinema wall posters are classifiable under item 68 or item 17(2) of the Central Excise Tariff and the value of clearances thereof should be included in the aggregate value of clearances of all excisable goods for the purpose of benefit of the exemption under notifications No. 71/78-CE dated 1-3-1978 and No. 80/80-CE dated 19-6-1980 in respect of the clearances of playing cards falling under item 56 of the Central Excise Tariff.

2. The Assistant Collector of Central Excise held that cinema wall posters were not converted type of paper and were correctly classifiable under item 68 of the Central Excise Tariff instead of item 17(2) ibid. The value of clearances of cinema wall posters should, therefore, be included in the aggregate value of clearances of excisable goods for the purpose of exemption under notification No. 71/78-CE dated 1-3-1978 and No. 80/80-CE dated 19-6-1980. As a result, the aggregate value of clearances of all excisable goods exceeded Rs. 20 lakhs during the preceding financial year. He, ther