9911796707
TMI Blog2018 (6) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... sons Papers Ltd. [2015 (10) TMI 443 - SUPREME COURT], is squarely applicable to the facts of the present case, where it was held that As per the assessee, it is essentially printing work which is done by the assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing. It is apparent in the instant case also the appellants are engaged solely in the activity of printing. In the case of Gopsons Papers Ltd, the items manufactured were partly printed and balance was to be printed by the user just like in the instant case in respect of all the forms. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... be filled by the customers. On this ground, the Commissioner has held that the goods are classifiable under chapter 48 of CETA, 1985. He further argued that the Paper Labels, Stickers were held to be classifiable under Heading No. 4821 of CETA, 1985 and non-corroborated boxes are held to be classifiable under chapter Sub-heading No. 4819, 4820 of CETA, 1985. He further argued that the explanatory notes of Chapter 48 have been ignored in the impugned order. He further argued that the essential test to determine whether the product was goods of printing industry or otherwise is that the essential nature and use of the product must be derived by virtue of if being printed. In other words, he argued that if printing was essential for the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Gopsons Papers Ltd (supra) has held as follows:- 3. From the aforesaid, it would be clear that as per the assessee, it is essentially printing work which is done by the assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing. 4. We find that in the show cause notice itself, the process of manufacture which was seen and explained by the Company's Director and accepted by the Revenue is described as under : "The main raw material is 'one side coated thermal paper' in jumbo roll, which is imported. The jumbo/Mother Thermal paper roll are generally of two width sizes i.e. 336 mm & 418 mm. this one side coated Thermal Paper Rolls are loaded on a printing mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the work done by the assessee makes it clear that it is the printing which it is undertaking and, therefore, it is rightly classified under Chapter Heading 49.01. Merely because the thermal paper rolls are the raw material used which is imported or which is cut to different sizes, would not be relevant factor in determination of the classification. These aspects are covered by the judgment of this Court in 'Headway Lithographic Company v. CCE, Kolkata *2015 (321) E.L.T. 394 (S.C.)+ and 'Holostick India Ltd. v. CCE, Noida *2015 (318) E.L.T. 529 (S.C.)]. It is apparent in the instant case also the appellants are engaged solely in the activity of printing. In the case of Gopsons Papers Ltd, the items manufactured were partly printed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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