Per G.R-Sharma: Thisappealisdirectedagainsttheorder-in-originalNo.3/ TVS/92 dated 3.11.92: The Collector, Central Excise, in his order held:

"Further definition of plan which includes design and drawings as classified by the Hon'ble CEGAT order must have been hand drawn to accept its inclusion under 4606. So this Hon'ble CEGAT order is not applicable to the subject issue.

Now the importers reference to chapter note 4 last sentence deserves our attention, It states that 'however printed picture or illustrations not bearing a text whethere in the form of signature or separate sheets fall in heading No.49.11.

But this note is silent about designs with nothings' which is what the subject goods were found on examination. This does not therefore justify its classification under 4901.

Description of goods as per invoice and bill of entry clearly ascertain the classification under heading 49.11.91.

General Rules of Interpretation also justify its inclusion under 4911.91.

Chapter Notes 4 and 5 do not exclude the goods from 4911.91.

ORDER

I therefore, order the subject goods to be classified under CTH No. 4911.91.

I order that the goods be released after payment of 100% duty. No penal action is