9911796707
TMI Blog1991 (1) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 2. The question for consideration in this appeal is the classification of account books and other registers, canteen coupons/booklets, cyclostyled circulars and letters on duplicating machines. The respondents had filed a Classification List No. ST-1/86-87 effective from 1-3-1986 for these products, claiming assessment under Heading 4901.90 as products of printing industry etc., attracting nil duty. The Assistant Collector issued a notice asking them to show cause why these products should not be classified under sub-heading 4818.90. The respondents claimed that their products were classifiable under Tariff Item 68 before the introduction of the new Tariff. They further claimed that all their products are printed with motifs, subjects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e where they print the articles, the classification of which is in dispute. This printing is done for instant use in their mills. It is stated in the grounds of appeal that the goods in question are not products of the printing industry under Chapter 49 which covers printed books, newspapers, pictures etc., whereas the products in dispute are used for maintaining day-to-day accounts of the appellants and should therefore, be classified under Chapter Heading 48.18. The printing of the name of the respondents Company on the top of the products, is incidental to their primary use and the products are essentially for completion in manuscript or typescript. Reliance has, for this purpose, been placed on Note 8 to Chapter 48. 6. The other grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on 28th February, 1987 and stated that this notification had to be issued because of a practice that was generally prevalent of not levying duty on these articles during the aforesaid period. His claim was that once it is accepted that the products in question fall under Chapter 48.20 they are exempt under Notification No. 43/86 dated 10-2-1986. 10. We have carefully considered the appeal and the submissions made by both the sides. It appears that by issuing a Notification under Section 11C, the Government had recognised the existence of a practice regarding non-levy of duty on registers, account books etc., falling under Chapter 48 during the period 28th February, 1986 to 28th February, 1987. Thereafter, by issue of Notification No. 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under the said Section 3 during the period commencing on the 28th day of February, 1986 and ending with 28th day of February, 1987. NOW, THEREFORE, in exercise of the powers conferred by Section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act, on such stationery items but for the said practice, shall not be required to be paid in respect of such stationery items on which the said duty of excise was not levied during the period aforesaid in accordance with the said practices." 12. It appears that Notification No. 43/86-C.E., dated 10-2-1986 granted unconditional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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