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TMI Blog2018 (1) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ared, the same will be classifiable under other printed matter under heading 4911 as products of printing industry etc. Forms - Held that: - It is clarified that forms of telecom companies, educational institutions, etc. are loose sheets cut-to-size and are not covered under heading 4820. Printing on these forms is not merely incidental. In view of explanatory note to heading 4901 and 4911, these forms are classifiable under heading 4911 - the impugned order classifying the forms under chapter 48 is not sustainable. Carry Bags - Held that: - On perusal of the tariff classifications and the sample material, we are of the considered view that the printing made on such carry-bags is merely incidental and accordingly they cannot be called as product of printing industry under chapter 49 - more appropriate classification will be as bags made of paper under heading 4819. Score Cards - Held that: - the product under consideration carries extensive printing with information and design and such printing cannot be considered as merely incidental to the primary use of the goods - the printing on the paper gives the essential character for product and accordingly is classified as a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4817 10 00 4819 50 90 Rs.84,06,512/- 2. Forms 4911 99 90 4820 10 90 Rs.40,12,751/- 3. Start-up Kit(SUK)/Kit 4911 99 90 4819 50 90 / 4820 10 90 Rs.21,96,278/- 4. Carry bags 4911 10 90 4819 40 40 Rs.48,362/- 5. Pads 4820 10 90 4820 10 90 Rs.3,21,470/- 6. Score card 4909 00 90 4820 10 90 Rs.72,454/- 7. Hangers-Mill Board 4911 10 90 4823 70 30 Rs.24,13,973/- 8. Hangers Plastic 4911 10 90 3926 90 69 9. Printed Sheet 4901 99 00 -- Rs.37,080/- 10. Printed matter 49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 --- Other 4819 20 - Folding cartons, boxes and cases, of non-corrugated paper and paperboard: 4819 20 10 -- Cartons, boxes, cases, intended for the packing of match sticks 4819 20 20 --- Boxes 4819 20 90 --- Other 4819 30 00 - Sacks and bags, having a base of a width of 40 cm or more 4819 40 00 - Other sacks and bags, including cones 4819 50 - Other packing containers, including record sleeves 4911 Other printed matter, Including printed pictures and photographs 4911 10 - Trade advertising material, commercial catalogues and the Like 4911 10 10 --- Posters, printed 4911 10 20 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaflet containing details of telecom service. We hold that these are printed material. As the envelopes, they will be classified 4817 10 00 or when the leaflets and printed materials are cleared, the same will be classifiable under other printed matter under heading 4911 as products of printing industry etc. 6. Forms: The appellants cleared to telecom companies and educational institutions, printed materials, like customer application form, customer identification form, admission form, etc. The lower authority classified these forms under CETH 4820 10 90. The said heading covers articles of stationery other than registers, accounts books, letter pads. The appellant claimed classification under CETH 4911 99 90 under the heading other printed matter . We note that the issue of classification of application forms was discussed and clarified by the Board vide circular dated 23.02.2017. It is clarified that forms of telecom companies, educational institutions, etc. are loose sheets cut-to-size and are not covered under heading 4820. Printing on these forms is not merely incidental. In view of explanatory note to heading 4901 and 4911, these forms are classifiable under head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (98) ELT 406 (Tribunal ), examining similar set of facts, held that printing is not incidental or ancillary but has been done with an intention to advertise the product which were hung in the said hangers. Accordingly, it was held chapter 49 will be more appropriate for classification. Similar decision was followed in M/s New Jack Printing Works Pvt Ltd-1999 (195) ELT (440). Accordingly, we hold that the claim of the appellant for classification under chapter 49 is correct. 10. Printed sheet/printed matter We note that no discussion or classification of the said product has been recorded in the impugned order while confirming the duty demand on such clearances. We note that these are the printed loose sheets which are not bound in the form of books. These are mainly misc. items in the nature of advertisement or messages panels or posters under rightly classifiable under chapter 49. As already noted, no discussion or finding was recorded in the impugned order. 11. Scrap of paper The appellant generated waste and scrap of paper during the course of the producing various types of products as mentioned above. The original authority denied exemption under N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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