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Lala Ramswaroop Ramnarayan & Sons Versus C.C.E. & S.T. Bhopal

Classification - manufacture of calendar/panchang - whether or not the impugned publications are more appropriately categorized as calendars (CETH 4910) or as panchang or almanac (CETH 4901) - Held that:- We find that calendars are specifically covered by name under C.E.T.H. 4910. We have perused the 'Panchang' published by the appellants. The ld. Counsel claimed that it contained almost 99 types of information covering a wide range of subjects. He submitted a list of such information. While we .....

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hat the impugned items marketed as 'Panchang' is not a simple calendar but essentially a publication containing large number of various information not incidental only to sequence of dates alone. The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a calendar month. After careful evaluation of the facts and nature of impugned publication we find that the impugned items can not be categorized as calendars and classified under C.E.T.H. 491 .....

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hese two appeals are on the same issue by the same appellant, hence, taken up together for disposal. 2. The appellants are engaged in the manufacture of calendar/panchang. Revenue felt that they are liable to Central Excise duty under Central Excise Tariff Heading (C.E.T.H.) 4910.00.90 as calendars. Proceedings initiated against the appellants resulted in the original order dated 26.03.2013. It was held by Original Authority that the items manufactured by the appellants are calendar under C.E.T. .....

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he said panchang. He relied on the decision of the Hon ble High Court of M.P., Jabalpur in Lala Ramswaroop Ramnarayan & Sons (1993) 26 VKN-5. The Hon ble High Court, in this case dealing with similar items of related unit, held that the impugned publication is an almanac or a panchang. The case was regarding sales tax liability on the impugned goods based on the classification either as calendar or panchang. 4. Ld. A.R. reiterated the findings of the lower authorities and submitted that the .....

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otes of important events, festivals, astronomical and other data etc. The point for decision is whether or not the impugned publications are more appropriately categorized as calendars (CETH 4910) or as panchang or almanac (CETH 4901). We find that calendars are specifically covered by name under C.E.T.H. 4910. We have perused the Panchang published by the appellants. The ld. Counsel claimed that it contained almost 99 types of information covering a wide range of subjects. He submitted a list .....

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