2017 (1) TMI 1314 - AT - Central Excise

Classification of goods - not a printed article - whether the goods that come out of the printing industry shall fall under tariff 490190 or 482100? - Held that - perusal of the entry 490190 shows that the goods that came 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 . This suffices to dispose the appeal with the reasoning given by the heading itself, that product came out of the printing industry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - appeal allowed - decided in favor of appellant.

Summary

Issues:
Controversy over classification of goods under tariff headings 490190 or 482100 in the printing industry.

Analysis:
The judgment by the Appellate Tribunal CESTAT Chennai involved a dispute regarding the classification of goods produced by the appellant in the printing industry under tariff headings 490190 or 482100. The Revenue argued that the goods did not qualify as printed articles and referenced a previous apex court judgment. The Tribunal examined the Tariff Entry of Chapter Non48 and 49 with the assistance of an Advocate. The relevant entries highlighted the description of goods and the rate of duty under each heading.

Upon reviewing the entries, it was noted that heading 490190 encompassed goods produced by the appellant as a printing product falling under "other products of the printing industry." This observation led to the conclusion that the goods could not be classified under Tariff Heading 482100 but should be categorized under 490190. The Tribunal emphasized that the description under 490190 aligned with the nature of the goods manufactured by the appellant, thereby justifying their classification under this heading.

Further examination of Tariff Entry No. 482100 revealed that it pertained to "paper or paperboard labels of all kind, whether or not printed." However, there was a lack of evidence to confirm whether the goods in question were paper board labels as described. The Tribunal highlighted that the absence of a clear description in the impugned order prevented a definitive classification of the goods as paper or paper board labels without print. As a result, the Tribunal favored the appellant's case, as the specific Tariff Heading 490190 provided coverage for their products, making them eligible for exemption. Consequently, the appeal was allowed in favor of the appellant.

In conclusion, the judgment resolved the controversy by determining the appropriate classification of the goods from the printing industry under the relevant tariff headings. The analysis of the Tariff Entries and the alignment of the goods with the descriptions specified under each heading played a crucial role in reaching a decision that favored the appellant's position.