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TMI Blog2018 (5) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ified under Chapter 49 of the second Schedule of Customs Excise Tariff Act, 1985, as the pre-printed forms contain motifs, characters or pictorial representations which are not merely incidental to the primary use of the product. The impugned items do not fall under Chapter 48.20 but would only fall under Chapter 49 - Demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal Nos. E/174 & 175/2012 - Final Order No. 41282-41283 / 2018 - Dated:- 16-4-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankarraman, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench Brief facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, Government of Tamilnadu etc. He argued that all these items would fall under Chapter Heading 49. Printing in these forms is not merely incidental to the primary use of the goods. Each variety of printed stationery is designed for use of the particular customer. No particular variety of printed stationery has any use to anyone other than the customer to whom it is meant. The goods therefore fall under Chapter Heading 49. It was argued that the appellant was under bonafide belief that the printed computer stationery manufactured by them is classifiable under Chapter heading 49.01 of CETA and chargeable to nil rate of duty. In order to get their belief confirmed, the appellant wrote a letter dated 31.3.2006 to Superintendent of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted lapse notice d. printed term deposits e. Printed Money back policy and other polices f. printed Southern Railway Pension Payment Order etc. 6. We have perused the samples of these documents placed before us. An identical issue was considered by the Tribunal in the case of Data Processing Forms Pvt. Ltd. (supra) wherein the forms have been scanned and made part of the said judgment. We find that the items impugned in the present appeal are identical to the items that were in dispute in the case of Data Processing Forms Pvt. Ltd. (supra). The said decision has been affirmed by the Hon ble Supreme Court as reported in 2015 (324) ELT 5 (SC). The issue for consideration therefore being the same the decision rendered in Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 48.21, paper, paperboard or cellulose wadding, or articles thereof, in which the printing is merely incidental to their primary use (e.g., printed wrapping paper and printed stationery) fall in Chapter 48. Also, printed textile articles such as scarves or handkerchiefs, in which the printing is mainly for decorative or novelty purposes and does not affect the essential character of the goods, embroidery fabrics and prepared tapestry canvases bearing printed design fall in Section XI. Goods of heading 39.18, 39.19, 48.14 or 48.21 are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods. This heading also incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be read in context of Chapter Note 12 of Chapter 48, which clearly defines the scope and purport of Chapter Heading 48.20. A plain reading would mean that even if a product falls under the general description of Tariff Heading 48.20, it would not get classified thereunder if the printed motifs, characters or pictorial representations are not merely incidental to the primary use of goods. The products with motifs, characters or pictorial representation may get covered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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