9911796707
TMI Blog2006 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... falls from that of a jumbo roll packing to 3.25". Before slitting into such small width rolls, the appellant prints the particulars as ordered by its clients on the paper. The printing is mostly rules and regulations of lottery tickets. We may reproduce one such printed material: Rules and Regulations 7609944 "For information How To Win please refers to the playslip. Please write your name and sign the receipt below as proof of ownership. HOW TO CLAIM PRIZES: Prizes up to Rs.5,000/- can be paid by any licensed Playwin retailer. If the prize totals more than Rs.5,000/- the retailer will give you a claim ticket, a postal claim form and return your winning ticket. You must send the claim form & your winning ticket to Prize Claims Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90. This heading covers other products of printing industry. Under the impugned order, the Commissioner has held that the correct classification is under 4811.90 as printed thermal paper. Thus, according to the Commissioner, the classification of the imported material and the classification of the processed material are one and the same. 5. The contention of the learned counsel for the appellants is that the rolls have been specifically prepared as blank lottery tickets by printing the required materials; but the Commissioner has rejected this contention by noting that lottery ticket number and other particulars are printed only at the time of sale of the tickets at the ticketing terminals and not on the rolls at the time of their removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly printed matter. Thus, printed forms (e.g. magazines subscription forms), blanks multi-coupon travel (e.g. , air, rail and coach) tickets, circular letters, identity documents and cards and other articles printed with messages, notices, etc., requiring only the insertion of particulars (e.g., dates and names) are classified in this heading. Stock, share or bond certificates and similar documents of title and cheque forms, which also require completion and validation are, however, classified in heading 49.07." 8. Learned SDR would submit that in the absence of printed serial numbers and other particulars, the rolls do not acquire the character of lottery tickets. According to the learned SDR, they remain as thermal paper roll to be used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the insertion of particulars (e.g. data and names) are classified in this heading. Thus, existence of blank portions printed forms do not take them out of "other printed products or articles". Many are the items that readily come to mind. Most printed application forms would leave the name and other particulars of the applicant blank. Similarly, ticket forms would not have names/numbers of the buyers. In the present case also particulars of the buyers/numbers of the lottery tickets would get printed only at the time of sale of tickets. That does not affect the character and identity of the paper rolls as blank lottery tickets. Therefore, the finding of the Commissioner that these rolls are not products of printing industry is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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