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2016 (9) TMI 323 - DELHI HIGH COURT

2016 (9) TMI 323 - DELHI HIGH COURT - 2016 (342) E.L.T. 63 (Del.) - Classification - text books and printed work text books - whether to be classified under Chapter 49 of the Central Excise Tariff Act as per petitioner or to be classified under Chapter 48 (4820) as per Revenue - Held that:- the matter assumes some criticality and importance having regard to the use of the work books (which has sought to be treated as exercise books), i.e., education. In case the classification of these articles .....

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disposed of - W.P. (C) 7198/2016, CM APPL.29576-29577/2016 - Dated:- 31-8-2016 - S. Ravindra Bhat And Deepa Sharma, JJ. For the Petitioner : Mr. Pankaj Bhatia with Mr. Dhruv Surana, Advocates For the Respondents : Mr. Sanjeev Narula, Sr. Standing Counsel Mr. Prasanta Varma, Advocate ORDER The controversy raised in this petition is with respect to the appropriate classification of text books and printed work text books. The petitioner claims that these products are appropriately classifiable in C .....

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All India Federation of Master Printers which states inter alia that all Commissionerate have not adopted the classification at SH4820 and that the widely prevalent trend is not to pay excise duty on these products because of the understanding that they are classifiable under Chapter 49. The respondents contend that the petitioner s submissions with respect to classification are premature since no details are forthcoming as to what are the contents of the work books as it were. It is submitted t .....

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