TMI Blog2015 (9) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... st reached finality, even though the same stands appealed against by the Revenue before the Hon’ble Supreme Court but there is no stay of operation of the same. - goods in question are properly classified under heading 4901.90 which attracts NIL rate of duty and no demands of duty can survive against the assessee. If that be so, no penalties can be imposed against M/s. VST Industries Ltd. or the other appellants who are employees of M/s. VST Industries Ltd. Accordingly, the impugned order is set aside - Decided in favour of assessee. - E/1224/2002-DB, E/1225/2002-DB, E/1226/2002-DB, E/1227/2002-DB, E/1228/2002-DB, E/1229/2002-DB - Final Order No. 21851-21856 / 2015 - Dated:- 7-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Asho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was not accepted by the original adjudicating authority who confirmed the demand against the appellant by classifying the printed gay wrappers falling under heading 4823.90. It is seen that identical disputes were raised in the case of other appellants similarly situate as regards the dispute on the classification of the product. One such matter came before the Tribunal in the case of Sri Kumar Agencies others and it was held that the product falls under heading 4901.90, which attracts NIL rate of duty. At this stage, it may be seen that the Tribunal s Final Order holding in favour of the assessees as regards the classification was put to challenge by the Revenue before the Hon ble Supreme Court, who remanded the matter for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal already stands set aside and the matter stands remanded by the Hon ble Supreme Court, the matter in the case of Web Impressions (India) Pvt. Ltd. was also remanded. 5. Further as the issue involved in the present appeal of the appellant i.e. M/s. VST Industries Ltd. was also relatable to the classification of the printed gay wrappers, the Tribunal by following the earlier orders, as detailed above, held in favour of the assessee, reported as VST Industries Ltd. Vs. CCE, Hyderabad [2005(180) ELT 350 (Tri. Bangalore)]. In the said decision, the Tribunal held that in any case the wrappers fall under heading 4901.90 which attract NIL rate of duty and as such it is not necessary to go into all other issues. Accordingly the demands again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order No.659 to 683/2011 dt.09/08/2011. In the said decision passed in remand proceedings, the Tribunal has held that even though the activities undertaken by the appellants in those cases, who were job workers, may amount to manufacture but the alternative submission of the appellants that the goods would fall under heading 4901.90, no demands would sustain against the appellants. She submits that the basic reason for the remand of the present appeals by the Hon ble Supreme Court is that in the earlier order in the case of Web Impressions (India) Pvt. Ltd., the matter stands remanded. By referring to the remand order in the case of Web Impressions (India) Pvt. Ltd., she submits that in that case, the matter was remanded because in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh their job workers and they were not themselves manufacturing, we are of the view that the appeals can be disposed on the issue of classification itself. The detailed developments in the cases of various assessees similarly situate, as referred in the preceding paragraphs, show that the ultimate last decision of the Tribunal passed in remand proceedings in the case of Sri Kumar Agencies, has held the goods as falling under heading 4901.90. The said decision of the Tribunal stands followed subsequently in the case of Indradhanush Printers Pvt. Ltd. referred supra. As such, we note that the classification under sub-heading 4901.90 of the Central Excise Tariff Act holding the goods to be products of printing industries and thus attracting NI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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