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2016 (1) TMI 558 - AT - Central ExciseClassification of printed labels - articles of “paper and paper board” - classification under 4821.00 or 4823.90 of CETA - Undisputedly the activities carried out by the Munger factory was limited to cutting of big size labels manufactured in their other unit at Tiruvottiyur. Also, it is not in controversy that further processes were carried out on the said cut/sized labels at the factory of M/s.Surya Tobacco Co.Ltd., Nepal so as to convert into packing material. The authorities below, considering the processes carried out at Munger Unit as well as at the Nepal unit arrived at the conclusion that the resultant product is dutiable under Sub-Heading 4823.00 of CETA, 1985 Held that:- on similar issue, for the subsequent period, the ld. Commissioner(Appeals) has accepted their stand and decided the issue in their favour after taking into consideration the meaning of labels as per the HSN. - Technically, it is also noted that the goods continue to conform to the description of “paper board labels of all kinds” within the meaning of Sub-Heading 4821.00 of the Central Excise Tariff Act - Revenue has accepted the aforesaid Order-in-Appeal and consequential refund was sanctioned/allowed to the appellant. - Demand set aside - Decided against the assessee.
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