TMI Blog2017 (3) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ported these goods with merchandise out of country, has to be examined for a finding - appeal allowed by way of remand. - Excise Appeal No. 17 of 2011 - Final Order No. 50782/2017 - Dated:- 7-2-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advocate for the appellant. Shri H.C. Saini, Authorized Representative (DR) for the Respondent. ORDER The appeal is against order dated 04/10/2010 of Commissioner (Appeals), Delhi II. The appellants are engaged in the manufacture of various printed paper products as well as printed polyester labels. The dispute in the present appeal is relating to correct classification of these products. The various printed paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e products are attached by string or by other means with the product. In general all these paper products named as inlays or as labels contained printed details of the nature of product, the manufacturer, picture, price etc. These are specific to the product for which these labels/inlays are ultimately sold to the consumer. The learned Counsel admitted that all these printed products cannot be put under one single category and necessarily the nature and type of each of them are to be examined for a proper classification either under Chapter 48 or under 49. The impugned order did not do justice to the submissions made by the appellant for due examination of all applicable provisions. The learned Counsel further submitted that irrespective of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such reasoning is unjustified and not relevant to arrive at the correct classification. The impugned order has not given any detailed finding on any of the points raised by appellant to arrive at the correct classification of the products. We note that the issue involved in the present appeal relates to three set of items which will have different scope for classification : (a) printed paper and paper boards which are simply used as inlays or inserts, not covering by the scope of definition of labels as explained in the HSN note under heading 4821 ; (b) paper and paper board labels which are specifically intended for attachment with the product either by string or by other methods and (c) printed labels of polyester fabric which ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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