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2015 (10) TMI 443 - SC - Central ExciseClassification of goods - Classification of printed thermal paper rolls - Classification under Chapter Heading 49.01 or under Head 4811.90 - Held that:- As per the assessee, it is essentially printing work which is done by the assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing - insofar as the assessee is concerned, it is undertaking the work of printing alone and is supplying to those who place orders in this behalf. The end use of the said product at the hands of the purchaser is not the concern of the assessee and cannot be the consideration for classifying the goods in question. It is the respondent which is to be assessed under the Central Excise Act and it has to pay the excise duty on the manufacturing process undertaken by it - description of the work done by the assessee makes it clear that it is the printing which it is undertaking and, therefore, it is rightly classified under Chapter Heading 49.01. Merely because the thermal paper rolls are the raw material used which is imported or which is cut to different sizes, would not be relevant factor in determination of the classification. - Decided against Revenue.
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