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2018 (1) TMI 523 - AT - Central ExciseClassification of goods - printing of various materials on orders like letter head, certificates, diaries, registers labels, answer sheets, envelopes, calendars etc - Held that: - The goods which have been manufactured by the appellant are in the nature of labels, envelopes, answer copies etc. Such goods, even though printed, are intended for further use by way of printing or writing - in the light of Chapter Note 14, such goods will remain classified under Chapter 48 inspite of printing which can further use for writing. It is also seen that printing which is carried out by the appellant is merely incidental to the primary use of the goods. Consequently, the goods manufactured by the appellant will continue to remain classified under Chapter 48 from the date, Chapter note 14 has been inserted. The demand has been confirmed only for the period after the insertion of Note 14 to Chapter 49. Appeal dismissed - decided against appellant.
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