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TMI Blog2014 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... n to places of entertainment, tickets for travel by public or private transport or other similar tickets are also included in Chapter 49. Therefore, printing is not merely incidental to the use of the product as such printing imparts a substantial character and quality to the product. It is true that while actually using, certain particulars are required to be entered in these rolls by the ATM or the lottery machine or in the bus ticket vending machine. Nevertheless the product is specifically meant to be used as ATM receipts, lottery tickets and bus ticket. It is the printing done on the thermal paper which has imparted these characteristics and therefore, it has to be held that printing is not merely incidental to the use of the products - impugned goods prior to enactment of Finance Bills 2012 merit classification as "products of the printing industry" - The said amendment introduced by way of Note 14 to Chapter 48, was only prospective and was not given any retrospective effect. This itself indicates that prior to the insertion of Note 14 to Chapter 48, the impugned products merit classification under Chapter 49 - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... k. Similarly, bus ticket rolls are used in hand held ticketing devises for issuing tickets to the passengers and printed lottery ticket rolls are used in lottery terminal machines for recording lottery numbers issued by the lottery centers. Thus, the primary use of the said printed rolls is for communicating the transactions made in the printed form to the customers by using various apparatus or machines. The printed ATM rolls, bus ticket rolls, lottery ticket rolls do not communicate anything to the customers unless the transaction is made and recorded by the apparatus/machines. Therefore, the primary use of products continues to remain recording of the transactions and therefore, they merit classification under Chapter 48 in terms of Note 12 to Chapter 48. It is further contended that similar products like, letter pads, receipt books which also contained similar printed information like name of the company, company logo, etc. as in the case of impugned goods is classified under Tariff Item 48201020 of the CETH. Similarly, continuous computer stationery, whether plain or inter-leaved with carbon and whether plain or printed with a EZR lines name or log of company or format of bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing industry or not. The Hon'ble Apex Court held that since the printing was not incidental to its use as printing brings into existence the labels the product was classifiable under 4901 as "products of the printing industry". Similarly, the reliance placed by the Commissioner on the Circular No.11/91-CX dated 15/10/1991 is also incorrect, since the said circular dealt with printed products in sheet form, whereas in the present case the printed products are in roll form. Therefore, it is prayed that the impugned order be set aside. 4. The Ld. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum and also relies on the decision of the Tribunal in the case of Surya Offset Vs. CCE, Ahmedabad - 2011 (267) EST 516 (Tri-Ahmd) wherein it was held that the bank slip books with bank's name, account holder's name and number and amount to be deposited, BSNL forms not in manifold form or interleave carbon set, form and receipt of educational institutions with details of pupils, homework to be filed, admission forms and school leaving certificates and receipt book with name, address, sales tax registration, etc. are pre-pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry. If printing brings into existence a product, the resultant product would be a product of printing industry. Nature of the product and other circumstances are relevant for determining whether a product is a product of printing industry or not. Applying this ratio, the Hon'ble Apex Court held that printed aluminium labels are products of printing industry. Since the printing of the labels are not incidental to its use but primarily it communicates to the customer about the product and this serves a definite purpose. It is contended that the ratio of the above decision would apply in the facts of the present case. Reliance is also placed on the HSN explanatory notes applicable to heading 48.23. As per the said explanatory notes the said heading excludes lottery tickets, scratch cards, raffle tickets and tombola tickets which merit classification under CETH 49.11. Similarly, the HSN explanatory notes pertaining to CETH 49.11 specifically provides that "certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter. Thus, printed forms, blanks multi-coupon trave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres 4823.20 Filter paper and paperboard 4823.40 Rolls, sheets and dials, printed for self- recording apparatus ……… 49019900 reads as follows: 4901 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheet. 49110 - In single sheets, whether or not folded ……… - Other - 49019100 - - Dictionaries and encyclopedias, and serial installments thereof………… 49019900 - - Other……………. 6.1 From the HSN explanatory notes, it is seen that heading 4823 excludes products like lottery tickets, scratch cards, raffle tickets and tombolo tickets. Similarly, HSN explanatory notes to heading 4901 clearly shows that "certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter. Thus, printed forms, travel tickets, circular letters, identity documents and cards printed with messages, notices, etc. requiring only the insertion of particulars, eg. Dates a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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