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2018 (1) TMI 1086 - AT - Central ExciseClassification of goods - Envelope/Outer/jacket/Sim sleeve or Pouch - Forms - Start-up Kit(SUK)/Kit - Carry bags - Pads - Score card - Hangers-Mill Board - Hangers – Plastic - Printed Sheet - Printed matter - Scrap - Held that: - as regards envelpos, It is clear that an envelope is a sub-species of a general category of containers. When there is a specific entry for paper envelopes, we find it is not tenable to classify it under the broad category of “cartons, boxes, cases, bags and other packing materials of paper, paperboard, etc.” We find that between these competing tariff entries, more appropriate will be under main heading 4817 which specifically covers envelops instead of a general heading of other packing containers - the classification, as claimed by the appellant, is more appropriate. Start-up kit contains outer envelope - CIF/CAF form - leaflet containing details of telecom service - Held that: - these are printed material. As the envelopes, they will be classified 4817 10 00 or when the leaflets and printed materials are cleared, the same will be classifiable under other printed matter under heading 4911 as products of printing industry etc. Forms - Held that: - It is clarified that forms of telecom companies, educational institutions, etc. are loose sheets cut-to-size and are not covered under heading 4820. Printing on these forms is not merely incidental. In view of explanatory note to heading 4901 and 4911, these forms are classifiable under heading 4911 - the impugned order classifying the forms under chapter 48 is not sustainable. Carry Bags - Held that: - On perusal of the tariff classifications and the sample material, we are of the considered view that the printing made on such carry-bags is merely incidental and accordingly they cannot be called as product of printing industry under chapter 49 - more appropriate classification will be as bags made of paper under heading 4819. Score Cards - Held that: - the product under consideration carries extensive printing with information and design and such printing cannot be considered as merely incidental to the primary use of the goods - the printing on the paper gives the essential character for product and accordingly is classified as a product of printing industry under chapter 49. Hangers – Mill board/plastic - Held that: - these are the printed loose sheets which are not bound in the form of books. These are mainly misc. items in the nature of advertisement or messages panels or posters under rightly classifiable under chapter 49 - there was no discussion or finding was recorded in the impugned order. Scrap of paper - denial of N/N. 2/2005 CE and 12/2012 CE on the ground that the claim that these scrap were generated in the course of printing educational text books was not supported by evidence - Held that: - The emergence of such waste and scrap from duty paid paper and paper board is not as a result of manufacturing activity and no excise duty leviable on such item - in the present case, the appellants are not engaged in the manufacture of paper or paper board. They are essentially engaged in producing various printed products. The products which they produced were variously classified as discussed above. They do not manufacture any waste and scrap paper - there are no justification to demand central excise duty on the scrap paper arising during the process of production of various items. Appeal disposed off.
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