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2017 (12) TMI 482 - AT - Central ExciseClassification of goods - Printed Chromo Art Paper Rolls - Held that: - printing is merely incidental to the primary use of the goods i.e., packing of cells - the goods are not liable for classification in chapter 49, but will remain classified in chapter 48 only. Whether the printing undertaken on the paper amounts to a process of manufacture in terms of section 2(f)? - Held that: - It is easily seen that no distinct, identifiable commodity emerges out of the process of printing undertaken by the respondent. The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no justification to charge Central excise duty on the printed paper Rolls. Appeal dismissed - decided against Revenue.
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