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2015 (9) TMI 1210 - CESTAT BANGALORE

2015 (9) TMI 1210 - CESTAT BANGALORE - 2015 (325) E.L.T. 772 (Tri. - Bang.) - Classification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - Classification under heading 4823.90 or under heading 4901.90 - Manufacturing of goods through job worker - held that:- Goods were being manufactured through their job workers and they were not themselves manufacturing - As such, we note that the classification under sub-heading 4901.90 of the Central Excise Tariff .....

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ainst 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 Ashok Kumar Arya, Technical Member, JJ. For the Petitioner : Smt. L.Maithili Adv For the Respondent : Shri Mohd. Yousef, .....

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ices alleging that even if the said printed gay wrappers had been manufactured by them through their job workers, they have to be treated as manufacturers and raised the demand against the appellant by classifying the said printed gay wrappers as falling under heading 4823.90. During the course of adjudication, the appellant raised a stand that they are not the actual manufacturers of the said wrappers and the demand, if any, should be directed against the job workers, who are actually manufactu .....

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pers 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 classificat .....

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stoms, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkatta (in short CEGAT). In this case the CEGAT followed the order passed by another Bench of CEGAT in the case of Srikumar Agencies who was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-4892 of 2000 we have set aside the order of CEGAT and remitted the matter to it to be dealt with afresh. The decision in the said case shall apply to the facts of the pr .....

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sion of the Tribunal in the case of Sri Kumar Agencies, which decision of the Tribunal 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 fav .....

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of the Tribunal in the case of Sri Kumar Agencies and Web Impressions (India) Pvt. Ltd., was also appealed against by the Revenue before the Hon ble Supreme Court. The Hon ble Supreme Court vide its order dt.07/05/2015 observed that inasmuch as the earlier decision of the Tribunal in the case of Web Impressions (India) Pvt. Ltd. stands set aside and the matter stands remanded to the Tribunal, the present appeals of the Revenue are also allowed by way of remand. It was ordered accordingly. The pr .....

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owards them. However she submits that even if the said issue is not considered, the demands cannot survive because when the matters were earlier remanded to the Tribunal in the case of Sri Kumar Agencies, the remand order passed by the Tribunal has again held the classification as falling under heading 4901 vide its Final 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 .....

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she submits that in that case, the matter was remanded because in the original order of the Tribunal in the case of Sri Kumar Agencies, the appeal was remanded. As such, the entire cause for remand arises out of the first order of the Tribunal in the case of Sri Kumar Agencies. Inasmuch as in the remand order, the Tribunal in the case of Sri Kumar Agencies has accepted the appellant s contention that the goods fall under heading 4901.90, the present appeals are required to be allowed by followin .....

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ce another order of this Bench of the Tribunal in the case of CCE, Bangalore Vs. Indradhanush Printers Pvt. Ltd. 2013(292) ELT 81 (Tri. Bang.)] wherein by taking note of the order passed by the Tribunal in remand proceedings in the case of Sri Kumar Agencies as also of the fact that the said order of the Tribunal again stands appealed against by the Revenue before the Hon ble Supreme Court, but without a stay, the Tribunal held the goods as falling under heading 4901.90. 8. Without addressing th .....

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