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2019 (3) TMI 608 - AT - Central ExciseClassification of goods - imported thermal paper - classified under chapter 48 or 49 of CEA - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in ATMs in rolls. - Held that:- with respect to the impugned goods viz., the thermal rolls, made to a pre-defined shape for being used in ATMs, there may well be some printing of the name of the bank, logo, etc., but that is merely incidental to the final use of the product, which is, spewing out in printed form the details of the transaction entered into by the bank customer. Printing on such ATM rolls is thus only a pre-printing for identification of the bank ATM concerned and is evidently incidental to their primary use. The decision in the case of M/s. ITC Ltd. Vs. Collector of Central Excise, Madras [1997 (12) TMI 115 - SUPREME COURT OF INDIA] relied upon by the Ld. AR is fully applicable to the facts of this case. In the said judgement, the Hon’ble Apex Court has held that paper/paper board articles for packaging of cigarettes, printed, the primary use of such articles being in connection with packaging of cigarettes and printing thereon being merely incidental to their primary use, are correctly classifiable under Chapter 48 - appeal allowed - decided in favor of Revenue.
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