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TMI Blog2018 (9) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not anywhere similar or closer to the grouping intended under 4911. Headings of 4908 refer to decalcomania. The appellants attempted to differentiate this heading by saying that Decalcomania refers to Heat Transfers to glass pottery, wood, metal, stone or paper whereas the impugned goods are used for transferring the printed pictures etc., to textile materials; moreover, the heading 4908 essentially refers to use of pigments whereas they are using printing ink; however, among the classification available, heading 4908 appears to be most closer to the grouping. The impugned goods rightly classifiable under 4908.90 as the type of material envisaged in the HSN notes is similar to the impugned goods. Time limitation - Held that:- The appellants declared that they are manufacturing Heat Transfers ; they have in regularly filing ER-1 returns only because the Department has verified/scrutinized the records at later date cannot be a conclusive reason for alleging suppression, fraud etc. - Extended period cannot be invoked - demand restricted to normal period. Appeal allowed in part. - E/1079/2009-DB - Final Order No. 21334/2018 - Dated:- 7-9-2018 - HON'BLE SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records of the case. 5. The brief issue for consideration in the case is as to whether the Heat Transfers manufactured by the appellants merit classification under 49011020 or 49089000 or under 491191000 claimed by the appellants during the adjudication proceedings. For a proper appreciation of the issue, it is required to go through the relevant chapter notes and HSN notes. 5.1 Coming to the classification used by the appellants i.e. 49011020, we find that heading no. 49011020 of Central Excise Tariff Act refers to pamphlets, booklets, brochures, leaflets and similar printed matter. Apparently the impugned goods are Printed Heat Transfers and do not fall under above heading by any stretch of imagination. We find that the appellants have conceded that point during the proceedings with the lower authorities. 5.2 The following is the description of headings under 4908: (i) 4908 Transfers (decalcomanias) (ii) 49081000 Transfers (decalcomanias), vitrifiable (iii) 49089000- Other The concerned HSN for 4908 read as under: Transfers (decalcomanias) consist of pictures, designs or lettering in single or multiple colours, lith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evices. (xi) 49119990 Other . Similarly, HSN notes for 4911 read as under: This heading covers all printed matter (including) photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter. Framed pictures and photographs remain classified in this heading when the essential character of the whole is given by the pictures or photographs; in other cases such articles are to be classified in the heading appropriate to the frames, as articles of wood, metal etc. Certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter (see Note 12 to Chapter 48). Thus, printed forms (e.g., magazine subscription forms), blank multi-coupon travel (e.g. air, rail and coach) tickets, circular letters identify documents and cards and other articles printed with messages, notices, etc., requiring only the insertion of particulars (e.g., dates and names) are classified in this heading. Stock, share or bond certificates and similar documents of title and chequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (heat transfer process same as in CCCN Explanatory Notes). The imported paper is used in the manufacture of heat transfer paper, which in turn, would transfer designs on to polyester fabric involving transfer of dyes. By the process involving application of heat and pressure on the paper is transferred to the fabric/garment. 5.7 We find that Commissioner (A) has rightly observed as follows: Transfer Printing - is a process for transferring a design from paper to fabric. Usually the paper is coloured with dispense dyes which sublime on to fabrics made from synthetic fibers when the paper and the fabric are pressed together in a heated press or calendar (chambers). In simple, it is a method of transfer printing involving a process of transferring a design from paper to fabric. Usually the paper is coloured with dispense dyes which sublime on to the fabric (made from synthetic fibers) when the paper and the fabric are pressed together in a heated press or calendar. On the basis of the appellants own admission regarding the end use of the impugned goods (used in textile fabric/garment industry). It is clear that it merits classification as transfers produced and supplied mainly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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