2015 (10) TMI 443

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..... ee and cannot be the consideration for classifying the goods in question. It is the respondent which is to be assessed under the Central Excise Act and it has to pay the excise duty on the manufacturing process undertaken by it - description of the work done by the assessee makes it clear that it is the printing which it is undertaking and, therefore, it is rightly classified under Chapter Heading 49.01. Merely because the thermal paper rolls are the raw material used which is imported or which is cut to different sizes, would not be relevant factor in determination of the classification. - Decided against Revenue. - Civil Appeal No. 285 of 2007 With Civil Appeal Nos. 808-809 of 2013 - - - Dated:- 9-9-2015 - Mr. A.k. Sikri and Mr. Rohin .....

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..... surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03, 48.09 or 48.10. 4811.10 - Tarred, bituminised or asphalted paper and paperboard 4811.20 - Gummed or adhesive paper and paperboard -paper and paperboard coated, impregnated or covered with plastic (excluding adhesives): 4811.31 - Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixture thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 4811. .....

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..... acturing Thermal Paper Rolls for M/s. Pan India Network Infavest (P) Ltd. They had also manufactured Thermal Paper Rolls for M/s. Bangalore Turf Club (hereinafter referred to as BTCL) and M/s. Cairs Computer Aided Information and Research service (P) Ltd. (in short CAIRS) under logo/brand 'Playwin', 'BTCL' 'Fortune' respectively. It is clear from the above that insofar as the assessee is concerned, it is undertaking the work of printing alone and is supplying to those who place orders in this behalf. The end use of the said product at the hands of the purchaser is not the concern of the assessee and cannot be the consideration for classifying the goods in question. It is the respondent which is to be assessed .....

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