TMI Blog2019 (6) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... tes, writing pads, books, receipts, school diaries, school prospectus etc., are all printed with name and logo of particular organisations. Accordingly by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry - We find that not a single RUD, is in form of stationery which is meant for general use. The appellant is not liable to Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985 ( CETA ). 2. The brief facts are that the appellant carried out own manufacturing activity and activity of job work by printing duplex board and kraft paper for various manufacturers of mono carton boxes/corrugated boxes, availing SSI exemption under Notification No. 8/2003, dated 1-3-2003 ( Not. 8/2003 ) and also the benefit of Notification No. 214/86-C.E., dated 25-3-1986 ( No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Folders 4911 4820 4. The dispute on other products like Answer sheets etc. relates to marketability. 4. The Ld. Commissioner accepted the classification with respect to folders under CETH 4911 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 49. Chapter note 12 of chapter 48 is as follows :- Except for the goods of Heading 4814 or 4821, paper, paperboards, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. 6. The Ld. Counsel states that although they have not disputed the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of particular organisations. Accordingly by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry. We find that not a single RUD, is in form of stationery which is meant for general use. In this view of the matter we hold that the appellant is not liable to Excise duty as the items in dispute printed by them fall under Chapter 49 and the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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