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2014 (10) TMI 376 - AT - Central ExciseClassification of goods - Whether goods manufactured by appellant such as Pre-printed computer stationery, PIN Mailer stationery, Airway Bill stationery, ATM Roll stationery etc. fall under Note 14 to Chapter 48 introduced in the Finance Bill, 2012, or Chapter 49 of the CETA, 1985 as product of printing industry - Held that:- PIN Mailer consist the details of the Bank and the terms and condition for use of such PIN Mailer in internet / mobile banking. On these PIN Mailers, the password / PIN number is printed apart from the name of the account holder. Therefore, the product clearly falls within the scope of Note 14 to Chapter 48. Therefore, for the period w.e.f. 29.5.2012 to November, 2012, prima facie, the products manufactured by the appellant would merit classification under Chapter 48 and liable to duty accordingly. An identical matter had come up before this Bench in the case of Alpha Carbonless Paper Manufacturing Co. Pvt. Ltd. reported in [2014 (2) TMI 589 - CESTAT MUMBAI] and this Tribunal held that after amendment to 48 by Chapter Note 14, the ATM Rolls would merit classification under Chapter 48 and prior to amendment the product was classifiable under Chapter Heading 49. In the present case, the period involved is partly after the amendment, for the period 29.5.2012 to November, 2012. Therefore, the appellant has not made out a prima facie case for complete waiver of pre-deposit. No financial hardship is pleaded - Partial stay granted.
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