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2019 (6) TMI 1065 - CESTAT NEW DELHIClassification of goods - printing ‘duplex board and kraft paper’ - whether fall under Chapter 48 or 49 of the First Schedule to the Central Excise Tariff Act, 1985? - HELD THAT:- The items in dispute being registers, answer sheets, certificates, writing pads, books, receipts, school diaries, school prospectus etc., are all printed with name and logo of particular organisations. Accordingly by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry - We find that not a single RUD, is in form of stationery which is meant for general use. The appellant is not liable to Excise duty as the items in dispute printed by them fall under Chapter 49 and the tax rate under CETH Chapter 49 is nil - appeal allowed - decided in favor of appellant.
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