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TMI Blog2016 (7) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... N, MEMBER (TECHNICAL) Present for the Appellant : Shri. Bipin Garg, Advocate & Smt. Mansi Garg, Advocate Present for the Respondent: Shri. R.K. Mishra, D.R. ORDER PER: B.RAVICHANDRAN These two appeals are on the same issue by the same appellant, hence, taken up together for disposal. 2. The appellants are engaged in the manufacture of calendar/panchang. Revenue felt that they are liable to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anchang. He relied on the decision of the Hon'ble High Court of M.P., Jabalpur in Lala Ramswaroop Ramnarayan & Sons (1993) 26 VKN-5. The Hon'ble High Court, in this case dealing with similar items of related unit, held that the impugned publication is an almanac or a panchang. The case was regarding sales tax liability on the impugned goods based on the classification either as calendar or panchan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or almanac (CETH 4901). We find that calendars are specifically covered by name under C.E.T.H. 4910. We have perused the Panchang published by the appellants. The ld. Counsel claimed that it contained almost 99 types of information covering a wide range of subjects. He submitted a list of such information. While we take note that the distinction between a calendar and almanac is not categorica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketed as Panchang is not a simple calendar but essentially a publication containing large number of various information not incidental only to sequence of dates alone. The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a calendar month. After careful evaluation of the facts and nature of impugned publication and relying on the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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