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Comnr. of Central Excise Versus M/s. Gopsons Papers Ltd. & Anr.

2015 (10) TMI 443 - SUPREME COURT

Classification of goods - Classification of printed thermal paper rolls - Classification under Chapter Heading 49.01 or under Head 4811.90 - Held that:- As per the assessee, it is essentially printing work which is done by the assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing - insofar as the assessee is concerned, it is undertaking the work of printing alone and is supplying to those who place orders in this beh .....

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49.01. Merely because the thermal paper rolls are the raw material used which is imported or which is cut to different sizes, would not be relevant factor in determination of the classification. - Decided against Revenue. - Civil Appeal No. 285 of 2007 With Civil Appeal Nos. 808-809 of 2013 - Dated:- 9-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. A. K. Srivastava, Adv., Ms. Pooja Sharma, Adv., Ms. Sujee .....

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of the product printed thermal paper rolls manufactured and cleared by the respondent. According to the respondent-assessee, they are classified under Chapter Heading 49.01 of the Central Excise Tariff Act, 1985, whereas the case of the Department is that the proper classification is under Head 4811.90. The aforesaid two Chapter Heading Entries are described as under: - 49.01 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 4901 .....

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- Gummed or adhesive paper and paperboard -paper and paperboard coated, impregnated or covered with plastic (excluding adhesives): 4811.31 - Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixture thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative lamina .....

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d by the Company's Director and accepted by the Revenue is described as under: The main raw material is 'one side coated thermal paper' in jumbo roll, which is imported.The jumbo/Mother Thermal paper roll are generally of two width sizes i.e. 336 mm & 418 mm. this one side coated Thermal Paper Rolls are loaded on a printing machine. Some particulars as per the requirement of buyers are printed on the uncoated side of Thermal Paper, the coated side remaining blank. In some cases m .....

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