9911796707
TMI Blog2012 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of PIN mailer, stationery and other stationery items - Held that:- As explained, Pin mailer is printed continuous computer stationery which is further used by the Bank in the dot-matrix printer to print the PIN number of their customers. In these circumstances, prima facie we find that it is not a fit case for total waiver of duty. However, keeping in view the financial hardship as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinted bills, challans etc. The applicant claimed classification of the products in dispute under Chapter 49 of the Central Excise Tariff whereas the Revenue confirmed the demand after classifying the same under Chapter 48 of the Tariff. The demand of more than Rs.73 lakhs is confirmed in respect of the product, pin mailer. 3. The applicant, after relying upon the Chapter Note 12 to Chapter 48 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge to the second page of the stationery in such a way that in order to read the secret pin number, the first page is to be torn. The printing of identification number is done by the bank of such pin mailer by sticking the first page to the second page. The same is used as pre-printed continuous computer stationery by the bank by printing through dot-matrix printer. In these circumstances, the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese circumstances, prima facie we find that it is not a fit case for total waiver of duty. However, keeping in view the facts and circumstances of the case and the financial hardship as pleaded, the applicants are directed to deposit an amount of Rs.15,00,000/- (Rupees fifteen lakhs only) within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the remaining am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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