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TMI Blog2012 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... S S Kang: Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.99,00,281/-, interest and penalty. The applicants are engaged in the manufacture of personal identification number (PIN), mailer stationery and other stationery items like airway bills, application forms, stickers, dockets, pre-printed bills, challans etc. The applicant claimed classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Revenue submitted that the pin mailer is used as computer stationery to communicate the secret pin number to the customers by the banks in respect of credit cards or debit cards. In order to ensure that the secret pin number is not seen by the person other than the customer, some special arrangement is made by sticking the first page to the second page of the stationery in such a way that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order is accepted by the applicants. 6. We find that the main demand is in respect of pin mailer. As explained by the Revenue and the findings of the adjudicating authority, the same is printed continuous computer stationery which is further used by the Bank in the dot-matrix printer to print the PIN number of their customers. In these circumstances, prima facie we find that it is not a fit c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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