@JUDGMENTTAG-ORDER
1. These two appeals raise a common question, namely, whether carbon paper is classifiable under Tariff Item 68 and not 17(2) under the Central Excises and Salt Act, 1944. The issue stands squarely covered by the decision of this Court reported in Collector of Central Excise, Kanpur v. Krishna Carbon Paper Company - : 1988(37)ELT480(SC) . This Court after an elaborate discussion came to the conclusion that carbon paper would fall under Item 17(2) of the Central Excise Tariff during the relevant period that is between 1976 and prior to the amendments made in 1982 and not under residuary Item 68 of the Excise Tariff. That being so, we must answer the question in favour of the Revenue and against the assessee.
2. The learned Counsel for the respondent - Dico Carbon submitted that the claim made against the said concern by the notice dated 18-12-1980 was clearly time barred. That contention does not appear to have been decided by the Tribunal though it was held in favour of the assessee by the Collector''s order dated 3-4-1984. We, therefore, deem it appropriate that the matters should go back to the Tribunal and the Tribunal will ascertain in both the cases if the claim is within time or not.
3. We, therefore, allow the appeals and held that carbon paper was classifiable under Tariff Item 17(2) of the Excise Tariff at the material time and the Tribunal should decide on the question of limitation on the above premise. The appeals will stand disposed of accordingly with no order as to costs.
