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2016 (7) TMI 489 - CESTAT NEW DELHI

2016 (7) TMI 489 - CESTAT NEW DELHI - 2016 (337) E.L.T. 312 (Tri. - Del.) - 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 .....

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hal other information of planetary position etc. - We find on perusal, that 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 .....

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sent for the Respondent: Shri. R.K. Mishra, D.R. ORDER PER: B.RAVICHANDRAN These 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 Autho .....

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ich is similar to the impugned goods and explained the various contents of the 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 .....

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dates, days of the week etc. various other items of information, such as, notes 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 .....

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