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2022 (11) TMI 450 - CESTAT AHMEDABADClassification of goods - Folders for inserting certificates - Letters head/pads - Waste paper - Invitation card - Envelope - classifiable under Chapter heading 48 or under Chapter 49? - extended period of limitation - HELD THAT:- The two items, namely, Folders for inserting certificates and waste paper are being contested on merit by the appellant. In respect of other items, namely, letter head/ pages, invitation cards and envelopes, the appellants are contesting solely on limitation. A perusal of Circular No. 1052/1/2017 dated 23.02.2017 shows that it specifically holds that inland letter cards which are printed would be classifiable under Chapter 49 whereas plain letter cards are classifiable under Chapter 48. Moreover, it is seen that note 12 and 14 of Chapter 48 clearly lay down that unless there is further printing or writing needed, the products where the printing is not merely incidental the said products would be classifiable under Chapter 49. The criteria being that all the printing or writing that is required to be done on the said cards is already done at the time of clearance and therefore, the same would be classifiable under Chapter 49. The same argument equally applies to folders for inserting certificates which contain already pre-printed details of the arguments and nothing remains to be written on the same. Relying on the aforesaid Circular and Chapter Note 12, it is apparent that the said product needs to be classifiable under Chapter 49 and not under Chapter 48. Classification of the waste paper - appellants have sought to classify the same under Chapter 49, however Revenue sought to classify the same under Chapter 48 - HELD THAT:- The impugned order does not give any finding whatsoever on this issue. In para 21 of the said order which discusses various items but there is no discussion whatsoever of item namely Waste Paper. It is also found that even in Order-in-Original, there are no specific findings. Notification of extended period of limitation - HELD THAT:- It is seen that CBIC has issued a Circular to Clarify the classification of the goods and the interpretation of Chapter Note 12 & 14 of the Chapter 48. The CBEC has issued a clarification relied on decision of Hon’ble Apex Court in case of M/S. HOLOSTICK INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA [2015 (4) TMI 357 - SUPREME COURT]. From the nature of dispute, it is apparent that it was possible that appellants to hold a bonafide belief, in such circumstances, extended period of limitation in respect of these items cannot be invoked. Appeal allowed in part and part matter remanded.
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