TMI Blog2016 (1) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Sub-Heading 4823.00 of CETA, 1985 Held that:- on similar issue, for the subsequent period, the ld. Commissioner(Appeals) has accepted their stand and decided the issue in their favour after taking into consideration the meaning of labels as per the HSN. - Technically, it is also noted that the goods continue to conform to the description of “paper board labels of all kinds” within the meaning of Sub-Heading 4821.00 of the Central Excise Tariff Act - Revenue has accepted the aforesaid Order-in-Appeal and consequential refund was sanctioned/allowed to the appellant. - Demand set aside - Decided against the assessee. - Appeal No.EA-72/05 - ORDER NO.FO/A/75812/2015 - Dated:- 17-12-2015 - Dr. D.M.Misra, Member(Judicial) And Shri H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-heading 4821.00 as labels of all kinds attracting nil rate of duty. It is his contention that no further process of printing on these printed sheets was undertaken in the Munger factory; the printed sheets were only guillotined at the said factory i.e. printed sheets which were larger in size in comparison to the required size and labels were merely cut into proper label size prior to its clearance. No other activity has been undertaken at the Munger printing factory with regard to the said printed sheets. The said printed labels cut into sizes at Munger factory were placed in corrugated fiberboards by weight or in number and exported to M/s. Surya Tobacco Co.Ltd., Nepal. Necessary declaration under Rule 173B of the erstwhile Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. Commissioner(Appeals) has accepted the contention of the Appellant and allowed their appeal by setting aside the order of the adjudicating authority. Also, he does not dispute that the said order has been accepted by the department and consequential refund was also sanctioned to the appellant. 5. Heard both sides and perused the records. We have carefully considered the submissions advanced by both sides. Undisputedly the activities carried out by the Munger factory was limited to cutting of big size labels manufactured in their other unit at Tiruvottiyur. Also, it is not in controversy that further processes were carried out on the said cut/sized labels at the factory of M/s.Surya Tobacco Co.Ltd., Nepal so as to convert into packi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) Rules, 1977 which requires all packaged commodities including cigarettes to comply with the requirements thereof, including providing a label on the packages as defined under the term label in section 2 (n) to mean any written, marked, stamp, printed or graphic matters affixed to or appearing upon, any commodity or packages containing any commodity. The printed sheets are merely guillotined at factory into required size. It means the printed sheets, which are much larger in size compared to the required size of the label, are merely cut into specified sizes at the factory. They are thereafter, exported to Surya Tobacco Co.(P) Ltd., Nepal, a company incorporated in Nepal. No other activity is undertaken at their Munger factory with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 1944- Such an activity cannot be treated as manufacture within the meaning of Section 2(f) of the Central Excise Act. The factual position is that printed labels are received from their Thiruvottiyur factory in a fully finished form, duly classified under Chapter heading 48.21 and assessed to NIL duty by the jurisdictional officers. As stated above these goods are not subjected to any process amounting to manufacture within the meaning of Section 2(f) of the Central Excise Act, but merely cut to the required size at their Munger Unit. There is no dispute that the only job which is carried out at the Munger unit is cutting to size the printed labels of big sheet sizes received from the Thiruvottiyur factory and thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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