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2019 (9) TMI 1524 - AT - Central ExciseClassification of goods - articles of paper and paper board and other products of printing industry - to be classified as products of printing Industry or not - Book Cover - printed electricity bill - waste and scrap of paper - SSI Exemption under N/N. 8/2003-CE dated 01.03.2003 - penalty. Book Cover - HELD THAT:- The book cover under consideration is infact ‘cover page’ or ‘title cover’ of the book and is an integral part of the book. The book cover classified under heading 4820 are general stationary items and merely for the protection of the book from wear and tear. The case law in M/S Kailash Printing Press stated above is squarely applicable to the classification of the product under dispute - the classification of this book cover/cover page of the book under CET heading 4901 is upheld. Printed electricity bill - HELD THAT:- The electricity bill is fully printed on both sides and has few blank spaces on the front page to be filled specific to the consumption and charges etc. Not only it has advertisements but all instructions with respect to the consumption and charges plan are also printed on the bill. Thus, it cannot be accepted that the argument of the learned Departmental Representative that the printing is merely incidental to the primary use - thus, the printed electricity bills have been correctly classified under heading 4911 in the impugned Order-in-Appeal and the Revenue’s plea to classify the same under heading 4920 is not acceptable. Classification of waste and scrap of paper - HELD THAT:- The waste and scrap of paper under reference is not liable to excise duty and the findings of the Order-in-Appeal are upheld - benefit of SSI Notification no. 8/2003-CE and Notification 01/2011-CE and cum-duty benefit also allowed. Penalty - HELD THAT:- There are no infirmity in the order of Commissioner (Appeals) in reducing penalty to 50% of the demand confirmed under Section 11AC of the Central Excise Act, 1944 for the reason that all the transactions were duly recorded in books of account and the invoices were duly issued, hence the charge of willful suppression cannot be sustained and the respondents were eligible for reduction in the penalty. There are no infirmity in the impugned Order-in-Appeal and same is upheld - appeal dismissed - decided against Revenue.
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