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TMI Blog2018 (1) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... uct of printing industry as the leaflets/receipts attains the usable form only after printing. To make it more elaborate, it is not merely the paper or stationery but the printing on it that gives it the worth, hence the subject item reflects more a member of Chapter 49, family compared to chapter 48. Clarification issued by Chief Commissioner of Customs, Central Excise and Service Tax, Lucknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Chapter 49 of the schedule to Central Excise Tariff Act, 1985. The learned Commissioner (Appeals) in the impugned Order-in-Appeal dated 16/07/2009 have relied upon the CBEC Circular dated 15/10/1991 and relevant declarations given in the Section Notes, Chapter Notes and Explanatory Notes of Chapter 49 of HSN, held that certain items manufactured by respondents namely blank FDR s, blank pre-prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein is no longer res-integra in view of the clarification issued by Chief Commissioner of Customs, Central Excise and Service Tax, Lucknow vide his communication No.V(30)CCO/LKO/Tech/12/2010/705 dated 12/02/2010 under the subject Classification of Continuous computer stationery in the form of Carbon Leaflet/Money Receipts; have clarified relying on Board s Circular No.11/91-CX. 4 dated 15.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioner also took notice that similar products were being classified under Chapter 49 in the other Commissionerates in the country. 4. Accordingly, in view of the clarification issued by the Chief Commissioner, we find that the issue herein is no longer res-integra and there is no illegality and/or impropriety in the impugned Order-in-Appeal. 5. Accordingly, we dismiss the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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