2018 (5) TMI 1191 - AT - Central Excise

Classification of various types of pre-printed forms which were supplied in the form of booklets - whether classifiable under 4911 or under 4820 especially in view of Chapter Note 12 to Chapter 48 - Held that - the pre-printed account opening forms are similar in nature to the goods which are ordered for classification under 4911 in the case of Data Processing Forms 2011 (9) TMI 921 - CESTAT AHMEDABAD . By following the said decision we approve the classification of such product under 4911 as ordered by the lower Authority - appeal dismissed - decided against Revenue.

Summary

Issues:
Classification of cover pages under Central Excise Tariff, classification of brochures and pamphlets, classification of bank account opening forms, demand of Central Excise duty, imposition of penalty.

Cover Pages Classification:
The appellant, engaged in security and customized printing, challenged the demand of Central Excise duty raised against them. The Commissioner (Appeals) set aside the penalty on the partner and reduced the demand. The cover pages, printed with pictorial patterns and unique security numbers, were the subject of dispute. The consultant argued for classification under 4901, citing Chapter Note 4(c) to Chapter 49. The DR contended they were book covers classifiable under CETH 4820. The Tribunal examined samples and concluded that the cover pages were printed parts of books, rightly classifiable under 4901. The Commissioner's decision to not levy Central Excise duty was upheld.

Brochures and Pamphlets Classification:
The dispute also involved the classification of brochures and pamphlets. The consultant argued for classification under 4901 as objects of the printing industry, while the DR claimed they were folders classifiable under Chapter 48. The Tribunal examined samples and determined that the items were printed pamphlets, correctly classifiable under 4901. The decision to not impose Central Excise duty under Chapter 48 was upheld.

Bank Account Opening Forms Classification:
Regarding bank account opening forms, the consultant argued for classification under Chapter 4911, citing a Tribunal decision. The Tribunal agreed with the consultant, classifying the forms under 4911 and rejecting the Revenue's claim for classification under 4920. The decision to classify the forms under 4911 was upheld.

Demand of Central Excise Duty and Penalty:
The appellant challenged the demand of Central Excise duty and penalty imposed on items like pre-printed stationary for banks. The items were classified under 48.20 in the impugned order. The Tribunal reviewed the relevant Chapter Heading and upheld the classification under 4820, rejecting the appellant's challenge. The Commissioner (Appeals)'s order was upheld in its entirety, dismissing appeals filed by both the Department and the assessee.