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2016 (7) TMI 489 - AT - Central ExciseClassification - manufacture of calendar/panchang - whether or not the impugned publications are more appropriately categorized as calendars (CETH 4910) or as panchang or almanac (CETH 4901) - Held that:- We find that calendars are specifically covered by name under C.E.T.H. 4910. We have perused the 'Panchang' published by the appellants. The ld. Counsel claimed that it contained almost 99 types of information covering a wide range of subjects. He submitted a list of such information. While we take note that the distinction between a calendar and almanac is not categorical and perfect, certain salient features and the actual nature of the publication will indicate the basic use. Firstly, we find that the impugned publication is named and marketed as Panchang. Less than 50% of the page space displays the date sequence of the calendar month. The page contains many details of auspicious times, grihasthithi Rashiphal other information of planetary position etc. We find on perusal, that the impugned items marketed as 'Panchang' is not a simple calendar but essentially a publication containing large number of various information not incidental only to sequence of dates alone. The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a calendar month. After careful evaluation of the facts and nature of impugned publication we find that the impugned items can not be categorized as calendars and classified under C.E.T.H. 4910. The findings of the lower authorities are not sustainable. As such, the appeals are allowed in favour of assessee
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