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TMI Blog2019 (3) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... into by the bank customer. Printing on such ATM rolls is thus only a pre-printing for identification of the bank ATM concerned and is evidently incidental to their primary use. The decision in the case of M/s. ITC Ltd. Vs. Collector of Central Excise, Madras [1997 (12) TMI 115 - SUPREME COURT OF INDIA] relied upon by the Ld. AR is fully applicable to the facts of this case. In the said judgement, the Hon ble Apex Court has held that paper/paper board articles for packaging of cigarettes, printed, the primary use of such articles being in connection with packaging of cigarettes and printing thereon being merely incidental to their primary use, are correctly classifiable under Chapter 48 - appeal allowed - decided in favor of Revenue. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose; that therefore, the said goods should be classifiable under CETA 4811 9099 attracting duty of 14% from 01.04.2008 to 06.12.2008, 10% from 07.12.2008 to 23.02.2009 and 8% from 24.02.009 to 31.03.2009 plus applicable Education Cess and SHE Cess. 3.3 Accordingly, Show Cause Notices dated 15.05.2009 and 09.04.2010 were issued to the assessee inter alia proposing classification of the impugned goods under CETA 4811 9099 and proposing duty demands of ₹ 24,69,239/- and ₹ 11,29,080/- respectively with interest thereon and imposition of penalties under various provisions of law. The adjudication proceedings initiated culminated in Orders-in-Original dated 03.05.2010 and 23.12.2010 wherein the duty liabilities of ₹ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y print out the details of the transactions carried out by the bank customer; (iv) The case law of M/s. Metagraphs Pvt. Ltd. Vs. Collector of Central Excise, Bombay 1996 (88) E.L.T. 630 (S.C.) relied upon by the Commissioner (Appeals) is distinguishable from the present case since the goods involved therein were printed aluminium labels to be affixed on fridge, radio, etc. and thereby, the printing thereon was not merely incidental to the primary use, but contributed to the prime use. (v) Similarly, the case law of M/s. Gopsons Papers Ltd. Vs. Commissioner of Central Excise, Noida 2006 (202) E.L.T. 313 (Tri. Del.) is also distinguishable as in that case the goods involved are pre-printed lottery tickets and the fact of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in ATMs, there may well be some printing of the name of the bank, logo, etc., but that is merely incidental to the final use of the product, which is, spewing out in printed form the details of the transaction entered into by the bank customer. Printing on such ATM rolls is thus only a pre-printing for identification of the bank ATM concerned and is evidently incidental to their primary use. 8. We find that the decision in the case of M/s. ITC Ltd. Vs. Collector of Central Excise, Madras 1998 (97) E.L.T. 401 (S.C.) relied upon by the Ld. AR is fully applicable to the facts of this case. In the said judgement, the Hon ble Apex Court has held that paper/paper board articles for packaging of cigarettes, printed - the primary use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es will require to be sustained, which we hereby do. This will have the effect of restoring the adjudication Order No. 98/2010 dated 03.05.2010 and adjudication Order No. 132/2010 dated 23.12.2010 passed by the Original Authorities. The Cross Objection Nos. E/CO/2/2012 and E/CO/3/2012, being in the nature of responses to the grounds of appeal and in support of the impugned order, are also disposed of accordingly. 10. On the last occasion, Ld. Advocate Shri. Santhana Gopalan D. was requested by the Bench as amicus curiae to explain the facts of the matter, for which the Ld. Advocate has submitted a written synopsis along with case laws. We would like to express appreciation to the Ld. Advocate for the same. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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