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TMI Blog2015 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... on would fall under Item No. 4901.90 which attracts nil duty. - Decided in favour of assessee. - Civil Appeal No. 8646 of 2003 - - - Dated:- 7-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Lakshmikumaran, Counsel, for the Appellant. Shri Radhakrishnan, Senior Counsel, for the Respondent. ORDER The appellants herein are printing biri wrappers cut to size and they have been clearing these goods under the Central Excise Act under Chapter sub-heading 4821.00. The Department took the view that the case would be classified under Chapter Heading 4823.19 and excise duty at the rate of 20% was payable. We may note that as per assessee the goods are classified under Heading 4821.00 the duty is nil. 2. Show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification was inextricably linked with the issue of manufacture and therefore, that aspect should also be decided by this Court in this very appeal. This course of action was agreed upon by both the parties. 5. However, Mr. Radhakrishnan, learned senior counsel appearing for the Revenue, wanted some time to prepare on this issue. That is how the matter has come up for further hearing today in the Court. 6. Mr. Radhakrishnan referred to us the notice contained under Chapter 48 and particularly Note 11 thereof, which reads as under : 11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Heading No. Subheading No. Description of Goods Rate of duty (1) (2) (3) (4) 49.01 Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans 4901.10 Transfers (decalcomanias) 20% 4901.20 Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and supplied mainly for the amusement of children are also covered by this heading, as are also articles such as embroidery or hosier transfers which consist of papers on which designs are outlined in pigment which is transferred, usually to a textile surface, by pressure with a heated smoothing iron. 10. On the face of it, it is apparent that the printing of biri wrappers would not and can never fit under the description transfer decalcomanias inasmuch as in the present case on plain paper simple printing is done on the wrappers which are cut to size for the purpose of wrapping the biris and there is no use of sheet of plastics. In fact it is not printed on any absorbent, lightweight papers and there is no coating of starch and gum. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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