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2016 (9) TMI 323 - HC - Central ExciseClassification - text books and printed work text books - whether to be classified under Chapter 49 of the Central Excise Tariff Act as per petitioner or to be classified under Chapter 48 (4820) as per Revenue - Held that:- the matter assumes some criticality and importance having regard to the use of the work books (which has sought to be treated as exercise books), i.e., education. In case the classification of these articles is in SH4820, the manufacturers/printers would have to pay duty which would be collected ultimately from the consumers, i.e., the students. In these circumstances, we hereby direct the CBEC to consider all aspects of the matter. The petitioner shall furnish relevant details and particulars including a sample or samples of the work book/product in question within two weeks to the CBEC. The CBEC shall thereafter examine the matter and pass appropriate order at its earliest convenience. - Petition disposed of
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