TMI Blog1999 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... hs from the date of making that order. In persuance of this order the present appellant had deposited the sums directed to be deposited and had reported compliance on 25-2-1999. When the case came up for hearing on 15-4-1999, the hearing was adjourned to 26-4-1999. It was further adjourned on the request of Shri R.D. Wagle the ld. Chartered Accountant to enable him to produce certain case law. He made a specific mention that on account of the adjournment sought by him, the Tribunal may not be able to complete the proceedings within the time frame given by the Hon ble High Court and undertook not to make grievance on the issue. The hearing was concluded today, i.e. 22-6-1999. 3. M/s. Malti Arts Pvt. Ltd., are a partnership concern with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de on job work basis. Shri Wagle stated that this job work was received from a number of manufacturers and traders and also showed some samples. One sample is a sheet printed which after being cut would be used as outer cover of an audio cassette containing certain bhajan songs. The other sheet is consisting of printed label of sarees. The third sample is meant to converted into a carton of readymade garments. Shri Wagle submits that in determining the classification of the products, what is printed is relevant. He relied upon a number of judgments in his favour. 6. We have carefully considered the judgment and have also seen the contesting tariff entries. In determining the classification of such products regard has to be had to the Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods, but is of a nature which contributes something more than incidental printing. In the cited case, the Supreme Court observed that the printed label announced to the customer whether the product was or was not of his choice and his purchase of the commodity would be decided by the printed matter on the label. In this case, the printing on the sheet would enable the buyer to make a decision as to purchase or otherwise. Reading the batch number and date of manufacture, he would be able to make up his mind whether the goods were fresh enough to be consumed by him. Such details are not incidental, but of primary purpose. In this situation, the Section Note would prevail and the classification has to be under Chapter 49. We, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present proceedings, the department has not issued any further show cause notice either on classification or on the aspect of clubbing. On the basis of these submission we feel that it is not necessary for us to go in the issue of clubbing. We would however leave the issue to be open. 10. On our finding that the printing job work basis is correctly classifiable under Chapter 49, we set aside the impugned order and remand the proceedings back to the Commissioner. He shall first calculate the value of the products now held to be classifiable under Chapter 49 and deduct the same from the compilation made to determine eligible values of clearance of the respective units for availment of the subject notification. If he finds that on doing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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