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TMI Blog2017 (9) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... gement are identical in character to those placed before us. The Tribunal has observed that merely because some details are to be filled in, such customized forms cannot be excluded from Chapter 49. The products listed in Table II merit classification under Chapter 49. It is seen that the Commissioner (Appeals) has accepted the contention of appellant and classified items like A4 sheets, advertisement and job card under Chapter 49 - when the impugned items are classified under CETH 49 would attract NIL duty and then the appellant would be well within the SSI exemption limit. The demand is therefore unsustainable - appeal allowed - decided in favor of appellant. - E/673/2007 - 41811/2017 - Dated:- 28-7-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Suresh, Advocate for the appellants Shri B. Balamurugan, AC (AR) for the respondent ORDER Per: Bench 1.1 The issue involved is whether the printed computer stationary/manifold Business Forms are to be classified under Chapter Heading 4820.00 attracting 4% duty adv. from 01.03.2002 to 28.02.2003 or under Chapter Heading 4901. 90 attracting NIL rate of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisement Benefit given in OIA 7 Bank statement 8 Invoice 9 Letter Heads 10 Job cards Benefit given in OIA 2. On 20.07.2017, when the matter came up for hearing, on behalf of the appellant Ld. Advocate Shri R. Suresh summarized their contentions as follows:- (a) Computer stationery manufactured by them is classifiable under CETH 48.20, stickers, price tags, labels etc., are classifiable under CETH 48.21 and other products are classifiable under CETH 49.01. He submits that all these products are not dutiable till 28.02.2002. Only from 01.03.2002 by Notification No.10/2002-CE dated 01.03.2002 these products falling under 48.20, 48.21 were chargeable to duty @ 4% adv. and SSI exemption of ₹ 10 lakhs was provided for March 2002. (b) He further submits that the appellants purchased duty paid paper in jumbo rolls, which are cut or slit/perforated as per the order and appellant's job is printing the matters thereon as furnished by the custome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (f) Hence the products in Table-II would merit classification under CETH 49 for which no duty is liable to be paid. In such case, total clearances in March 2002, would only come to ₹ 9,44,237/-, which is well within the SSI exemption limit. So also, for the period April to October, 2002, the remaining taxable value of clearances will be only ₹ 70,47,086/-, which again is within the exemption limit of Rs. One crore. (g) Ld. Advocate draws our attention to the Tribunal decision in the case of Data Processing Forms Pvt. Ltd. CCE, Ahmedabad - 2014 (311) ELT 161 (Tri.-Ahmd.), where it has been held that pre-printed forms such as excise invoice forms, commercial invoice forms, letterhead forms, PF slip forms, monthly bill forms, bank payment voucher forms, etc., already printed with details, as per Note 12 of Chapter 48 CET, such goods will be classifiable under CETH 49.11 ibid. As such printing containing motif or pictorial representations are not merely incidental to primary use of the products. (h) Ld. Advocate also places reliance on the ratio of the Hon ble Apex Court's judgment in the case of CCE Vs. Gopsons Papers Ltd. - 2015 (374) ELT (5) (SC). He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter Heading 48.20, however by virtue of Chapter Note 12, if the printing is incidental to its primary use, it will fall under Chapter 49. Hence, in our considered view, if the printing that is carried out on the product, itself conveys a message e.g. details of the contractual terms, information of messages received or sent, details of the supplier/manufacturer, advertisement of his products, then in all such cases, the printing cannot be merely incidental to the primary use. 20. It can be seen that for classification of a product under Chapter Heading 49.11, HSN explanatory notes has the following notes : This heading covers all printed matter (including photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter. Framed pictures and photographs, frames remain classified in this heading when the essential character of the whole is given by the pictures or photographs: in other cases such articles are to be classified in the heading appropriate to the frames, as articles of wood, metal etc. Certain articles may be intended for completion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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