TMI Blog2006 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... At the import stage, the paper is in jumbo rolls. 2. In terms of specific orders from their customers, the appellant makes paper rolls out of imported jumbo rolls. The size specified in one such order is 3.5 cm wide. Thus, the width falls from that of a jumbo roll packing to 3.25". Before slitting into such small width rolls, the appellant prints the particulars as ordered by its clients on the paper. The printing is mostly rules and regulations of lottery tickets. We may reproduce one such printed material: Rules and Regulations 7609944 "For information How To Win please refers to the playslip. Please write your name and sign the receipt below as proof of ownership. HOW TO CLAIM PRIZES: Prizes up to Rs.5,000/- can be paid by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nline lottery operators and the rolls are used for printing lottery tickets. Therefore, the printed rolls are rolls for lottery tickets. 4. The dispute is about classification of these rolls. The appellant claims classification under heading 4901.90. This heading covers other products of printing industry. Under the impugned order, the Commissioner has held that the correct classification is under 4811.90 as printed thermal paper. Thus, according to the Commissioner, the classification of the imported material and the classification of the processed material are one and the same. 5. The contention of the learned counsel for the appellants is that the rolls have been specifically prepared as blank lottery tickets by printing the required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Learned counsel has also drawn our attention to the following note under the same heading: "Certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter. Thus, printed forms (e.g. magazines subscription forms), blanks multi-coupon travel (e.g. , air, rail and coach) tickets, circular letters, identity documents and cards and other articles printed with messages, notices, etc., requiring only the insertion of particulars (e.g., dates and names) are classified in this heading. Stock, share or bond certificates and similar documents of title and cheque forms, which also require completion and validation are, however, classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emain in the heading 49.11 provided "they are essential printed matter". The note goes on to clarify that printed forms (e.g. magazine subscription forms), blank multi-coupon travel tickets, circular letters, identity documents and cards etc. requiring only the insertion of particulars (e.g. data and names) are classified in this heading. Thus, existence of blank portions printed forms do not take them out of "other printed products or articles". Many are the items that readily come to mind. Most printed application forms would leave the name and other particulars of the applicant blank. Similarly, ticket forms would not have names/numbers of the buyers. In the present case also particulars of the buyers/numbers of the lottery tickets would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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