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TMI Blog2013 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... try classifiable under Chapter 49 of the Tariff - Under Chapter 49 of the Tariff, the rate of duty is nil and as such, the duty demand by classifying the printed sheets under heading 7210.30 would not be sustainable – Decided in favor of Assessee. - Appeal No.E/3180/2005-Excise (DB) - Final Order No. 56511/2013-EX(PB) - Dated:- 4-6-2013 - Smt. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Badri Narayan, Advocate For the Respondent: Shri Sanjay Jain, DR JUDGEMENT Per Rakesh Kumar: The facts leading to this appeal are, in brief, as under:- 1.1 The appellant are manufacturers of tin containers and printed sheets falling under central excise tariff Heading NO.731000 and 721030 respectively of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the customer s specifications, that the blank tin plated iron and steel strips being received for printing were cut to size and thereafter were subjected to printing, that this process does not amount to manufacture, that the printed sheets are not covered under sub-heading no.7210.30, as this sub-heading covers only painted, lacquered, varnished or plastic coated sheets and the sheets, in question, are neither painted nor lacquered nor varnished or plastic quoted, that in any case, even if the printing of the cut to size sheets is considered as process of manufacture, since the printed sheets which are meant for conveying some information, the same are product of printing industry classifiable under Chapter 49 where the rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt that the printing on the sheets conveys some message/information. In our view, therefore, printed sheets have to be treated as products of printing industry and hence, the process of printing would amount to manufacture. The Apex Court in the case of Metagraphs Pvt. Ltd. (supra) and Johnsons Johnsons (supra) has held that printed aluminium labels, paper printed labels, plastic printed labels and cloth printed labels are the products of printing industry classifiable under Chapter 49 of the Tariff. Therefore, the printed sheets are classifiable as product of printing industry under Chapter 49 of the Tariff where the rate of duty is nil and as such, the duty demand by classifying the printed sheets under heading 7210.30 would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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