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2018 (5) TMI 394 - AT - Central ExciseClassification of goods - printed computer stationery - Department was of the view that printed computer stationery falls under Chapter Heading 48.20 attracting duty while the appellant classified the said goods under Chapter Heading 49 to hold that the goods are not chargeable to duty - Held that: - An identical issue was considered by the Tribunal in the case of Data Processing Forms Pvt. Ltd. [2011 (9) TMI 921 - CESTAT AHMEDABAD] wherein the forms have been scanned and made part of the said judgment, it was held in the case that the products in the current appeal would definitely fall under category of product of printing industry and gets classified under Chapter 49 of the second Schedule of Customs Excise Tariff Act, 1985, as the pre-printed forms contain motifs, characters or pictorial representations which are not merely incidental to the primary use of the product. The impugned items do not fall under Chapter 48.20 but would only fall under Chapter 49 - Demand do not sustain - appeal allowed - decided in favor of appellant.
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