TMI Blog1999 (12) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to manufacture and whether such printed paper would fall under sub-heading 48.13 as cigarette paper. While the order impugned has upheld the Order-in-Original No. 105/96, dated 22-04-1996, wherein it was held that the activity of printing amounted to manufacture and that since the said printed paper was used as tipping paper for the cigarette corks, therefore, it would fall under heading 48.13, the appellant on the other hand, submits that mere printing on boughtout duty paid paper cannot be said to amount to manufacture as nothing new emerges after printing. The appellant further contended that if the said paper was to be regarded as cigarette paper, then it should have been classified under heading 48.13, when the said paper was rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been explained that the sub-heading 48.13 covers all types of the cigarette paper including plug wrap and tipping paper used for wrapping the filter mass and for assembling the filter tip and the cigarette respectively, regardless of its size or presentation. He submits that the product in question is used exactly for the purpose of wrapping the filter mass of the cigarette in this case and this pack is not disputed by the appellants. Therefore, in view of the well laid down law now that the HSN notes, cannot be ignored in classification matters, it is clear that the said paper would fall under heading 48.13. He submits that it is only after printing that the said paper becomes fit for being used as tipping paper and therefore, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings. 26. Hence, even if HSN notes are taken into account and on that basis tipping paper was considered as a type of cigarette paper still the show cause notice would be addressable to the initial manufacturer of the item and not to the one who has merely subjected the base tipping paper to a further process of conversion as aforesaid. To my mind therefore, the proceedings have been started against a wrong party and deserve to be quashed. 5. We have also perused the Tribunal s Final Order No. 1689/97, dated 8-7-1997 in the appellants own case, wherein the Division Bench had held that mere printing on duty paid paper does not bring into existence any new article with distinct identity and therefore, the said process has not increa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable in this case because there is no legend or any other specific information which is printed on the said paper which would indicate that it is primary to the use of the said paper. The nature of the printing will not convey any special meaning to the buyer of the said paper as to what is the product which would ultimately be attached thereto. Therefore, we find that in this case the pictorial representations would be incidental to the primary use of the goods and hence their classification under heading 49 would be ruled out. The finding of the learned Commissioner (Appeals) that the final order No. 1689/97 (supra) would not apply to this case because it was passed with respect to old Tariff Item No. 17, is also not logically correct in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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