TMI Blog2015 (10) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... on which are not merely incidental to the primary use of the goods, fall in chapter 49. Further the Learned Commissioner has also relied upon the explanatory of HSN under chapter 4821 which reads as under "this heading covers of varieties of paper and paper board, labels used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, HSN notes etc. in our opinion, it would be sufficient if appellant deposits an amount of ₹ 50,000/- as predeposit. - Partial stay granted. - Application No. E/Stay/21472/2014, Appeal No. E/21298/2014 - - - Dated:- 4-2-2015 - G Raghuram, B S V Murthy, JJ. For The Appellant : Mr Lalit Mohan Chandna, Adv. For The Respondent : Mr N Jagadish, Superintendent (AR) Per: B S V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority had a view in their favor and on appeal filed by the Revenue, decision has been reversed. He relies upon several decisions to submit that products manufactured by them are classifiable under chapter 49 only. Learned AR submits that according to the chapter note and heading note, the products are correctly classifiable under chapter 48. 3. We have considered the submissions made by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the 3 samples of stickers. The first sticker is a sticker for Razo Doses to be different, Dates is to be yours week. The stickers indicates the nature of the product. The second sticker produced relates to a product 'Nicetamol' and has a label which again identifies the product and its nature. The third sticker is covering an item and the label for the time which is given away as g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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