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2018 (1) TMI 682 - AT - Central ExciseClassification of goods - computer stationery and paper rolls - whether fall under Chapter 48 or Chapter 49 of the schedule to Central Excise Tariff Act, 1985? - Held that: - the subject item is more of a product of printing industry as the leaflets/receipts attains the usable form only after printing. To make it more elaborate, it is not merely the paper or stationery but the printing on it that gives it the worth, hence the subject item reflects more a member of Chapter 49, family compared to chapter 48. Clarification issued by Chief Commissioner of Customs, Central Excise and Service Tax, Lucknow vide his communication No.V(30)CCO/LKO/Tech/12/2010/705 dated 12/02/2010 and Board’s Circular No.11/91-CX. 4 dated 15.10.1991, clarified that the entry of Chapter Heading 4820 reveals that it does not cover printed sheets, used for some specified purpose. Appeal dismissed - decided against Revenue.
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