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2015 (9) TMI 1210 - AT - Central ExciseClassification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - Classification under heading 4823.90 or under heading 4901.90 - Manufacturing of goods through job worker - held that:- Goods were being manufactured through their job workers and they were not themselves manufacturing - As such, we note that the classification under sub-heading 4901.90 of the Central Excise Tariff Act holding the goods to be products of printing industries and thus attracting NIL rate of duty in the case of Sri Kumar Agencies has almost reached finality, even though the same stands appealed against by the Revenue before the Hon’ble Supreme Court but there is no stay of operation of the same. - goods in question are properly classified under heading 4901.90 which attracts NIL rate of duty and no demands of duty can survive against the assessee. If that be so, no penalties can be imposed against M/s. VST Industries Ltd. or the other appellants who are employees of M/s. VST Industries Ltd. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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