TMI Blog2017 (6) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... inted poly films do not attract Central Excise duty, further till 09.05.2008 laminated printed poly films did not attract Central Excise duty. Further, wef. 10.05.2008, printed laminated poly films fall under Tariff Item No.4911 and attract nil rate of duty. Demand set aside - appeal allowed - decided in favor of appellant. - E/55238-55239/2013-EX[DB] - A/70509-70510/2017-EX[DB] - Dated:- 1-5-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR). for Respondent ORDER Per: Anil G. Shakkarwar The present two appeals are directed against Order-in-Original No.MP(Dem.-46/11 14/11) 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the search proceeding conducted on 18.08.2010 at the business premises of the appellant. The appellants were also issued with another show cause notice dated 09 th February, 2011 wherein there were a proposal to confiscate unprinted raw material and finished goods valued at ₹ 78,12,165.10/- under Rule 25 of Central Excise Rules, 2002. The appellant contested the show cause notices and submitted before the original authority that they were engaged in the printing work and printing does not amount to manufacture. They further contended that it was held by the Apex Court in the case of Union of India Vs JG Glass Industries Ltd. reported at 1998 (97) ELT-5 (SC) that mere printing on the duty paid goods did not attract Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motifs, characters or pictorial representation, which are not merely incidental to the printing use of goods, fall in chapter 49 . Further, Hon'ble Supreme Court has ruled in the case of Commissioner of Central Excise Vs Paper Products Ltd. reported at 2000 (115) ELT 277 (SC), that printing of name by the job worker on the film which is the utilized for the purpose of packaging does not amount to manufacture. Further, he contended that there is also allegation in the show cause notice that they were undertaking lamination of printed poly film. He contended that there is no allegation that the goods emerging out of process carried out by them fall under chapter subheading 3918 3919 and as per above stated section note 2 printed pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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