TMI Blog2020 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal No AGS/381/NGP/2011 dated 08.09.2011 of the Commissioner (Appeals), Central Excise, Nagpur. By the impugned order, the Commissioner (Appeals) upheld the order-in-original No 20/AKG/ADC/CEX/2011 dated 14.01.2011 of Additional Commissioner, Nagpur holding as follows: i. I hold the goods manufactured by the Noticee viz LIC forms, Inland Letter for LIC, Premium intimation letter of LIC, Bank Statement forms stationeries for other purposes for LIC, Insurance, Banks, Government organization and other continuous stationary for various Government department stands classified under Chapter Sub Heading No 4820 40 00 of the Central Excise Tariff Act, 1985 and accordingly confirm the demand of ₹ 33,06,758/- (BED 32,10,445/- + Edn Cess ₹ 64, 209/- + SHE Cess ₹ 32,104/-) (Rupees Thirty Three Lakhs Six Thousand Seven Hundred and Fifty Eight only) and order its recovery under the provisions of Section 11A of the Central Excise Act, 1944 ii. I order recovery of interest at appropriate rate against the said confirmed demand under Section 11AB of Central Excise Act, 1944 from the Noticee. iii. I impose a penalty of ₹ 33,06,758/- Rupees Thirty Thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellants and Ms Anuradha Parab, Assistant Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the Appellants learned Counsel submitted that- They undertake the printing jobs as per the requirements of the customer. The products of printing industry are specifically covered under Chapter 49 as per Chapter Note 12 to Chapter 48. The issue involved in the matter is no longer res-integra and decided in series of decisions as follows: Gopsons paper Ltd [2015 (324) ELT 5 (T)] Data Processing Forms Pvt Ltd [2014 (311) ELT 161 (T-Ahmd)] Laxmi Packaging Pvt Ltd [2015 (324) ELT 576 (T)] Dy Chief Manager (P S) Central Railway [2015 (328) ELT296 (T)] Sri Kumar Agencies [2016 (344) ELT 507 (T-Bang)] Headway Lithographic Company [2015 (321) ELT 394 (SC) Holostick India Ltd [2015 (318) ELT 529 9SC)] CBEC Circular No 1052/1/2017-CX dated 23rd February 2017. 3.3 Arguing for the revenue learned Authorized Representative re-iterated the findings recorded in the impugned order. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of argument. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng are classifiable in their respective headings even if printing is merely incidental to the primary use of goods. (f) HSN explanatory note (2) to heading 48.20 excludes educational workbooks, sometimes called writing books, with or without narrative texts, which contain printed textual questions or exercises not incidental to their primary use as workbooks and usually with spaces for completion in manuscript. Further, as per HSN explanatory notes (A) to heading 4901, ...literary works of all kinds, textbooks (including educational workbooks sometimes called writing books) with or without narrative texts which contain questions or exercises (usually with spaces for completion in manuscript); technical publications.... are classifiable under this heading. (g) Also, as per HSN explanatory notes to heading 49.01 printed cards bearing personal greetings, messages or announcements (heading 49.09), and printed forms which require the insertion of certain additional information for completion are excluded from this heading. (h) As per explanatory notes to heading 4907 (F), Stock, share or bond certificates and similar documents of title are formal documents issued, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from and tickets are easily identifiable therein, are also classifiable under heading 49.11. (b) Mark sheets/certificates - These are loose sheets, cut to size and therefore are not covered under heading 4820 and also provision of Chapter note 14 is inapplicable in the matter. The printing on these documents gives their essential character and on being issued (after completion and validation) by the appropriate authority they have fiduciary value in excess of the intrinsic value. In view of explanatory notes to heading 4907 (F) they are classifiable under heading 4907. (c) OMR sheets - Like mark sheets and certificates these are loose sheets cut to size and therefore are not covered under heading 4820 and also provision of Chapter note 14 is inapplicable in the matter. The printing on these documents gives their essential character. In view of explanatory note to heading 4911 they are classifiable under heading 4911. (d) Answer books with or without OMR, answer booklets and passbooks - These are not loose sheets, cut to size and therefore these are not out of the purview of heading 4820. Printing on these goods is merely incidental and such goods are intended to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also a document of title (4907). They have security numbering with special features like specific and patterns digit size printed by mechanical boxes using penetrating inks and also hatching of Indian Railway logo in the background. Printing on these receipts is not merely incidental. In view of Rule 3(c) of General Rule for the interpretation of the Schedule, Hon ble Apex Court decision in the case of Holostick India Ltd. ibid and explanatory notes to heading 4907(F), these are classifiable under heading 4907. (i) Practical notebook - This notebook contains some texts, questions and spaces for exercises. In view of explanatory notes to heading 4820 and explanatory notes (A) to heading 4901, this is classifiable under heading 4901. However, practical notebook which have merely certain questions followed by blank spaces for writing are classifiable under heading 4820 only. 5. Field formations may be suitably informed. Past instructions and circulars on the subject shall stand amended to the extent of conflict with the above circular. Hindi version would follow. 4.3 In view of the above clarification issued by CBEC, we do not find any merits in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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