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2017 (4) TMI 686 - AT - Central ExciseClassification of goods - paper stickers and labels - classified under Chapter 48 of Central Excise Tariff or under Chapter 49 as product of printing industry? - penalty - Held that: - the items in question are not simple paper or paper board labels with or without printing, rather they are printed matter and primarily understood as printed labels for publicity - the printed matter (motifs, pictures and sentences) provide the primary use/purpose of the goods in question. Further, the printed adhesive labels are more appropriately and specifically can be categorized as printed material covered under Heading 4911. Penalty - Held that: - the SCN has not brought out any specific role or malafide intention which will establish that the partner had knowledge or reasons to believe that the goods cleared by the respondent were liable for confiscation nor any goods have been proposed to be confiscated in the SCN - there is no justification to impose penalty on the partner of the respondent firm. Appeal dismissed - decided against Revenue.
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