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TMI Blog2017 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the printing undertaken on the paper amounts to a process of manufacture in terms of section 2(f)? - Held that: - It is easily seen that no distinct, identifiable commodity emerges out of the process of printing undertaken by the respondent. The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no justification to charge Central excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was clearing the said product without payment of Central excise duty, classifying the same under 49119990. During the course of the audit it was noticed that the said product is covered under Printing Wrapping Paper and is correctly classifiable under 48239013 attracting Central excise duty @16% from August 2006 to February 2008 and at the rate of 14% thereafter. Accordingly, a show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the printed paper remains on the back side of the product in question. It is to be noted that the primary function of the said product is packing the battery cells and printing thereon is merely incidental to the primary use of the product. For determining the classification, it is necessary to consider note 12 to chapter 48 which is reproduced below: Except for the goods of heading 4814 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to its main use we are of the view that the classification of the printed paper Rolls will also remain within the same chapter subheading as above. 6. The only question that remains to be answered to decide duty liability is whether the printing undertaken on the paper amounts to a process of manufacture in terms of section 2(f). It is easily seen that no distinct, identifiable commodity emerg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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