2016 (10) TMI 1151 - AT - Central Excise

Classification of goods - whether the goods that come out of the printing industry shall fall under Tariff sub-heading 4901 90 or 4821 00? - Held that - bare perusal of the entry 4901 90 shows that the goods that come out of appellant s place of manufacture was a printing product, which is broadly covered under the phrase and other products of the printing industry - product came out of the printing industry cannot fall under the Tariff sub-heading 4821 00 but shall fall under sub-heading 4901 90 - appeal allowed.

Summary

Issues:
Interpretation of Tariff sub-headings 4901 90 and 4821 00 in relation to goods manufactured by the appellant.

Analysis:
The controversy in this case revolved around whether the goods produced by the appellant from the printing industry should be classified under Tariff sub-heading 4901 90 or 4821 00. The Revenue argued that the goods were not printed articles, citing a judgment by the Apex Court. The Tribunal examined the Tariff Entry of Chapter nos. 48 and 49 with the assistance of an Advocate.

Upon reviewing the relevant entries, it was observed that goods falling under sub-heading 4901 90 are considered as products of the printing industry. The Tribunal concluded that the goods manufactured by the appellant, being printing products, should be classified under sub-heading 4901 90. This decision was supported by the description provided under the Tariff entry.

In contrast, the Tribunal analyzed Tariff Entry no. 4821 00, which pertains to "paper or paperboard labels of all kinds, whether or not printed." It was noted that there was no evidence presented to establish whether the goods in question were paperboard labels, as no description was available in the order. The Tribunal highlighted that the absence of evidence regarding paper or paperboard labels with print undermined the Revenue's argument. Consequently, the specific Tariff sub-heading 4901 90 was deemed applicable to the appellant's case, entitling them to an exemption.

In light of the above analysis, the Tribunal allowed the appeal in favor of the appellant, emphasizing that the goods in question should be classified under Tariff sub-heading 4901 90. The decision was made based on a thorough examination of the Tariff entries and the nature of the goods produced by the appellant.

This comprehensive analysis demonstrates the meticulous consideration given to the interpretation of Tariff sub-headings and the application of relevant legal principles in resolving the classification dispute between the appellant and the Revenue.