2019 (3) TMI 108

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..... erated by computer stationery will not be exigible to tax. It is appropriate to remand the matter back to the original authority who will take note of in such re-adjudication and apply the ratios laid down in the decisions cited - The authority shall look into the claim and after applying the ratio of the case laws, it is found that the impugned goods are required to be classified under CETA 4901 and not under CETA 4820, the authority shall exclude the turnover thereof from the taxable turnover for the purposes of the SSI notification 8/2003-CX - appeal allowed by way of remand. - Appeal No. E/41632/2013 - Final Order No. 40399/2019 - Dated:- 28-2-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member ( .....

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..... rofit and Loss account without excluding the non-excisable jobs and confirmed the demand. 2.2 The ld. consultant submitted a chart indicating various goods which according to them are not liable to central excise duty in view of various case laws. 2.3 He submitted that the manufacture of computer stationery and manifold business forms are correctly classifiable under Chapter 4901 and not under 4820 as held by Mehra Computers Systems Ltd. as reported in 2017-TIOL-3852-CESTAT-MAD. 2.4 He submitted that the Hon ble Supreme Court in Commissioner of Central Excise Vs. Gopsons Papers Ltd. 2015 (324) ELT 5 (SC) has held that printed thermal paper rolls are classifiable only under 4901 of CETA and not under 481190. 2.5 So also the Tri .....

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..... the turnover by them in each of the years 2006 07 and 2007 08 and the threshold limit for SSI is as under:- 2006 07 2007 08 Totals sales turn over as per Balance Sheet 22448674 20960900 Less Deductions allowed SCN work sheet Annexure III 118501 85772 Balance turnover 21266173 20875128 Less: Turnover of exempted goods Chapter 49 items .....

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..... 9 Security Job High Court judgment sheet Cut sheet 234453 0 Jewel loan form printed cut sheet 0 48950 TMA forms thermal paper cut to size (for ATM) 529544 Conductor cash receipt / trip sheet printed cut sheet 0 2373331 Pothy s cash token printed cut sheet 506835 341835 .....

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