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TMI Blog1999 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... nal to dispose of the appeal on merits within 4 months from the date of making that order. In persuance of this order the present appellant had deposited the sums directed to be deposited and had reported compliance on 25-2-1999. When the case came up for hearing on 15-4-1999, the hearing was adjourned to 26-4-1999. It was further adjourned on the request of Shri R.D. Wagle the ld. Chartered Accountant to enable him to produce certain case law. He made a specific mention that on account of the adjournment sought by him, the Tribunal may not be able to complete the proceedings within the time frame given by the Hon'ble High Court and undertook not to make grievance on the issue. The hearing was concluded today, i.e. 22-6-1999. 3. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner that he had examined the products of the assessees made on job work basis. Shri Wagle stated that this job work was received from a number of manufacturers and traders and also showed some samples. One sample is a sheet printed which after being cut would be used as outer cover of an audio cassette containing certain bhajan songs. The other sheet is consisting of printed label of sarees. The third sample is meant to converted into a carton of readymade garments. Shri Wagle submits that in determining the classification of the products, what is printed is relevant. He relied upon a number of judgments in his favour. 6. We have carefully considered the judgment and have also seen the contesting tariff entries. In determining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be made only where such printing is not incidental to the primary use of the goods, but is of a nature which contributes something more than incidental printing. In the cited case, the Supreme Court observed that the printed label announced to the customer whether the product was or was not of his choice and his purchase of the commodity would be decided by the printed matter on the label. In this case, the printing on the sheet would enable the buyer to make a decision as to purchase or otherwise. Reading the batch number and date of manufacture, he would be able to make up his mind whether the goods were fresh enough to be consumed by him. Such details are not incidental, but of primary purpose. In this situation, the Section Note wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit specified under Notification No. 175/86. He also submits that subsequent to the present proceedings, the department has not issued any further show cause notice either on classification or on the aspect of clubbing. On the basis of these submission we feel that it is not necessary for us to go in the issue of clubbing. We would however leave the issue to be open. 10. On our finding that the printing job work basis is correctly classifiable under Chapter 49, we set aside the impugned order and remand the proceedings back to the Commissioner. He shall first calculate the value of the products now held to be classifiable under Chapter 49 and deduct the same from the compilation made to determine eligible values of clearance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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