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Issues Involved: Classification of products under sub-heading 4901.90 or 4811.90.
Summary: The appeal was filed by M/s. Sai Security Printers Ltd. challenging the order of the Commissioner (Appeals) regarding the classification of their products. The dispute centered around whether the products, including lottery tickets, bus tickets, and thermal rolls, should be classified under sub-heading 4901.90 or under 4811.90. The Commissioner (Appeals) had classified the products under 4811.90 based on the process of cutting and printing on imported thermal paper. The appellant argued that the products should be classified under 4901.90 as they are products of the printing industry. To support their argument, the appellant cited relevant judgments such as Metagraphs Pvt. Ltd. Vs. CCE, VST Industries Ltd. Vs. CCE, and Studio Printall (New Delhi) Pvt. Ltd. Vs. CCE. On the other hand, the Authorized Departmental Representative relied on Chapter Note 10A and judgments like A.S. Rototech Ltd. Vs. CCE and Cosmos Enterprises Vs. Collector of Customs to support the classification under 4811.90. After examining the case records and specimens produced by the appellant, the Appellate Tribunal found that the imported thermal paper underwent printing before cutting and slitting. The Tribunal concluded that the products should be classified under sub-heading 4901.90 as they are products of the printing industry, in line with the judgments cited by the appellant. Additionally, reference was made to the Explanatory Notes indicating that similar products are classified under Chapter 49. Consequently, the order of the Commissioner (Appeals) was set aside, and the appeal was allowed. In conclusion, the Appellate Tribunal ruled in favor of M/s. Sai Security Printers Ltd., classifying their products under sub-heading 4901.90 as products of the printing industry, overturning the Commissioner (Appeals) decision based on the process of printing and cutting on imported thermal paper.
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