9911796707
TMI Blog2001 (3) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate, for the appellants and Learned SDR for the Department, and after considering the submissions find : - (a) After examination by the lower authorities the entity under consideration is determined to be, having a function of a bulletin/ Notice Board. It consists of a gummed or adhesive paper/paper board having arrangements on the other side to stick it on to a plain surface of a wall, cupboard etc. which is packed inside an envelope with a window. Memos on paper notices etc. could be stuck on the gummed/adhesive surface which faces the viewer. The function is righly held by the Commissioner (Appeals ) is that of as a Bulletin/Notice Board. (b) The appellants have admitted that it is used for Posting, Notes, Messages, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stationery to support their classification under Chapter 4820. On a question from the Bench, the Learned Advocates submitted that the item is understood as an article of stationery by the people who deal with it and the present entity was used as office stationery to display paper samples, collections of paper items and other information in offices etc., as submitted by them in their appeal memo. However no evidence to substantiate this claim and challenge the finding arrived by the lower authorities, that it serves as a Notice/Bulletin Board as arrived by the lower authorities after inspection of the goods, has been produced before us to upset those findings of facts. Therefore in the absence of any material we cannot find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Learned Commissioner (Appeals) relying on Note 9 of Chapter 48, which specifically exclude loose sheets/Board from Heading 48.20 found that applying note 9 of Chapter Heading 48 the goods which are loose sheets in the size 18 x 23 and are printed, with each packet contains 72 sheets would not be classifiable under 48.20. He also observed that the appellants are not able to explain and to give reasons why Note 9 of Chapter 48 was not applicable. No such explanation has been given to us. Therefore we find no reasons to upset the findings of Commissioner (Appeals ). 5. In view of our findings, we find no reasons to upset the order of the Commissioner (Appeals). The appeal is therefore dismissed. - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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