Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 108 - AT - Central ExciseClassification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - classifiable under 4820 of CETA, 1985 or not - SSI Exemption - Held that:- The ld. consultant is correct in his assertion that the classification of the impugned goods has been settled by case laws cited by him, in particular, the Tribunal’s decision in Data Processing Forms Pvt. Ltd. [ 2011 (9) TMI 921 - CESTAT AHMEDABAD]. This being so, at least in respect of the items in Table like LIC Intimation letter, share certificates, bus ticket, boarding pass, etc. all generated by computer stationery will not be exigible to tax. It is appropriate to remand the matter back to the original authority who will take note of in such re-adjudication and apply the ratios laid down in the decisions cited - The authority shall look into the claim and after applying the ratio of the case laws, it is found that the impugned goods are required to be classified under CETA 4901 and not under CETA 4820, the authority shall exclude the turnover thereof from the taxable turnover for the purposes of the SSI notification 8/2003-CX - appeal allowed by way of remand.
|