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CCE, Delhi-II Versus M/s Brijbasi Art Press Limited

2016 (10) TMI 39 - CESTAT NEW DELHI

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 .....

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es and this point has not been disputed by the Department. Therefore, we find no valid reason to interfere with the said order. - Decided against the Revenue - Excise Appeal No. 434 of 2010 - Final Order No. 53776 / 2016 - Dated:- 27-9-2016 - Dr. Sat .....

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1-2009 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 pape .....

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nted cartons . The original authority confirmed the demand of ₹ 9,15,782/- and imposed equal amount of penalty on the respondent. He also confiscated seized printed sheets and allowed redemption on payment of fine of ₹ 15000/-. On appeal .....

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lassification 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 .....

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ing industry by itself cannot bring the carton into existence. It is the case of Revenue that the respondents are making printed containers in unassembled condition being meant for wrapping or packing material or article classifiable under 4819. 4. W .....

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lusion that the representative character or printed paper or paper board sheets in the instant case are the nature and brand of goods, which could be housed inside, thereby providing the customer or buyer a specific information on this count and so a .....

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the Section Note 2 of Section VII(for PVC printed films/sheets). Note 11 and 12 to Chapter 48 to Chapter 48, the product in question being printed sheets of paper or paper board not cut to size, perforated or grooved in such a form merit classificati .....

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