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2016 (10) TMI 39 - CESTAT NEW DELHI

2016 (10) TMI 39 - CESTAT NEW DELHI - 2016 (341) E.L.T. 364 (Tri. - Del.) - Classification - printed Sheets of paper/paper board - whether to be classified under CETH 4901.90/4911 99 90 as per respondent or under CETH 4819 by the Revenue - Held that:- the representative samples have been examined by the Commissioner (Appeals). He recorded that the sample sheets having printed logo of the contracting customers, are not perferated, groomed or cut to shape and size and therefore it could be said th .....

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RDER Per : B. Ravichandran The Revenue is in appeal against order dated 13-11-2009 of Commissioner (Appeals) Delhi II. The respondent are engaged in the business of printing of tags, stickers, inserts sheets etc. classfiable under CETH 4901 with NIL rate of duty. There were also engaged in printing of sheets of paper or paper board. In February, 2006 the officers conducted certain investigations in the premises of the respondent. Thereafter, proceedings were initiated against the respondent to d .....

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ides and examined appeal records. The only point of dispute is the correct classification of printed sheets of paper/paper board for central excise purposes. The competing claims are CETH 4901.90/4911 99 90, by the respondent and CETH 4819 by the Revenue. The first classification deals with products of printing industry, the second one deals with cartons, whether in assembled or unassembled condition. 3. The contention of Revenue in the present appeal is that in common parlance in trade, a carto .....

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