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TMI Blog2018 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... , answer copies etc. Such goods, even though printed, are intended for further use by way of printing or writing - in the light of Chapter Note 14, such goods will remain classified under Chapter 48 inspite of printing which can further use for writing. It is also seen that printing which is carried out by the appellant is merely incidental to the primary use of the goods. Consequently, the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious materials on orders like letter head, certificates, diaries, registers labels, answer sheets, envelopes, calendars etc. All these items were printed on order received from various persons/ agencies. Earlier, the appellants were enjoying the exemption under chapter heading 49 of the Central Excise Tariff Act, 1985 which was at the relevant time, as under: 12. Except for the goods of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Abhas Mishra and Shri H C Saini, learned Counsels for the parties. 4. During the course of arguments, learned Counsel submits various decisions which were passed prior to amendment (supra). He further relies on another case of Deputy Chief Manager (P S) Central Railway vs. CCE, Mumbai I [2015 (328) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvelopes, answer copies etc. Such goods, even though printed, are intended for further use by way of printing or writing. 7. In view of the above and in the light of Chapter Note 14, such goods will remain classified under Chapter 48 inspite of printing which can further use for writing. It is also seen that printing which is carried out by the appellant is merely incidental to the primary use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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