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M/s. Lovely Offset Printers Versus Commissioner of Central Excise, Tirunelveli

2017 (1) TMI 1314 - CESTAT CHENNAI

Classification of goods - not a printed article - whether the goods that come out of the printing industry shall fall under tariff 490190 or 482100? - Held that: - perusal of the entry 490190 shows that the goods that came out of appellant's place of .....

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dustry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - appeal allowed - decided in favor of appellant. - E/00274/2005 - 42124/2016 - Dated:- 6-10-2016 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technic .....

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iff 490190 or 482100. Revenue says that the goods manufactured by the appellant was not a printed article and based on the judgment of the apex court in the case of Johnson and Johnson Vs Collector of Central Excise, Mumbai reported in 2003 (156) E.L .....

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f duty (1) (2) (3) (4) 48.21 4821.00 Paper or Paperboard labels of all kind, whether or not printed 16% 49.01 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, type scripts and plans 4901.10 - Transfers (de .....

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