2005 (3) TMI 664

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..... , SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The duty demand is being made on online lottery receipt and other articles manufactured by the appellant. The ground for making the demand is that the paper used by the appellant is thermal paper and slitting of thermal paper amounts to manufacture. The appellant s contention is that it received thermal paper in rolls subj .....

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..... items are to be printed on thermal paper also. From the HSN note and other material placed by the Counsel it is clear that the appellant s activity is basically printing and its products fall under Chapter 49 as printed products which are exempts from duty. Prima facie the duty demand is not sustainable. Those demands are stayed and the requirement for pre-deposit is waived till the disposal of th .....

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