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HEADWAY LITHOGRAPHIC COMPANY Versus COMMISSIONER OF C. EX., KOLKATA

2015 (9) TMI 252 - SUPREME COURT

Classification - printing biri wrappers cut to size - Classification under Chapter sub-heading 4821.00 or under Chapter Heading 4823.19 - Held that:- Printing of biri wrappers would not and can never fit under the description ‘transfer decalcomanias’ inasmuch as in the present case on plain paper simple printing is done on the wrappers which are cut to size for the purpose of wrapping the biris and there is no use of sheet of plastics. In fact it is not printed on any absorbent, lightweight pape .....

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r the Central Excise Act under Chapter sub-heading 4821.00. The Department took the view that the case would be classified under Chapter Heading 4823.19 and excise duty at the rate of 20% was payable. We may note that as per assessee the goods are classified under Heading 4821.00 the duty is nil. 2. Show cause notice was issued proposing to levy excise duty of ₹ 27 lakhs for the period August, 1994 to March, 1999. After eliciting reply from the appellant, Order-in-Original was passed .....

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e passing the Order-in-Original. 3. The appellant preferred appeal against the aforesaid order. The two Members differed with each other on the issue as to whether it amounted to manufacture or not and the matter was referred to the third Member. The third Member took the view that the process undertaken by the appellant amounted to manufacture . Against this judgment of the Tribunal present appeal is preferred. In the impugned order, the Tribunal did not decide the issue of classification .....

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eed upon by both the parties. 5. However, Mr. Radhakrishnan, learned senior counsel appearing for the Revenue, wanted some time to prepare on this issue. That is how the matter has come up for further hearing today in the Court. 6. Mr. Radhakrishnan referred to us the notice contained under Chapter 48 and particularly Note 11 thereof, which reads as under : 11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed wi .....

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tions would fall under Chapter 49 when they are not merely incidental to the primary user of the goods. He was candid in accepting that in view thereof as far as printing of the biri wrappers is concerned, it would not fall under Chapter Heading 48.23, which was the case set up by the Revenue. According to him it would fall under Chapter 49. This position is accepted by Mr. Lakshmikumaran, learned counsel appearing for the appellant. Entry 49.01, under which the goods fall, reads as under : 2.&e .....

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l kinds including atlases, wall maps, topographical plans and globes, printed Nil 4901.90 Other Nil 8. The only dispute is as to whether the goods in question will fall within the Entry 4901.10 or 4901.90. Whereas Mr. Radhakrishnan maintains that the goods would fall under Chapter Heading 4901.10, Mr. Lakshmikumaran argues otherwise. 9. Entry 4901.10 deals with transfers (decalcomanias) . The description of this entry is contained in HSN explanatory note which reads as under : Transfer .....

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