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TMI Blog2017 (9) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are engaged in the manufacture of computer stationary and manifold business forms. It appeared to the department that the appellants had not registered themselves with the Central Excise Department even after crossing the SSI exemption limit of turnover of Rs. 10 lakhs during March, 2002 and Rs. One crore during 2002-03. The department therefore issued SCN dated 9.11.2005, proposing demand of differential central excise duty of Rs. 6,45,506/- for clearances made from Mary 2002 to October 2002 along with interest thereon and proposing penalties under various provisions of law. In adjudication, the duty demand of Rs. 6,20,678/- was confirmed and in addition, equal penalty of Rs. 6,20,678/- was imposed under Section 11 AC of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.10/2002-CE dated 01.03.2002 these products falling under 48.20, 48.21 were chargeable to duty @ 4% adv. and SSI exemption of Rs. 10 lakhs was provided for March 2002. (b) He further submits that the appellants purchased duty paid paper in jumbo rolls, which are cut or slit/perforated as per the order and appellant's job is printing the matters thereon as furnished by the customers. It is their contention that mere cutting, slitting, perforation of the paper do not change the character of the paper and printing on such papers is classifiable under Heading 4901 being products of printing industry and these goods does not attract excise duty. (c) The products falling in Table-II above being are products of printing industry and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No.11/91-CX-4 dated 15.10.1991. The Board therein had clarified that products which have a fiduciary value in excess of intrinsic value eg: cheques, forms, stock certificates, bills of lading, documents of title, rail tickets, Airline tickets etc., would be classifiable under Heading 4901.90. Cheques, are Bank/Customer specific. Similarly is the case with rail tickets, air tickets etc. That therefore the printing being customer specific, the products manufactured by appellant would fall under CTH 49 only. (f) Hence the products in Table-II would merit classification under CETH 49 for which no duty is liable to be paid. In such case, total clearances in March 2002, would only come to Rs. 9,44,237/-, which is well within the SSI exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed these items carefully. One such item is the cash certificate/fixed deposit certificate printed for a Bank. The others are Bill for Telecom, Tuticorin District, Tax invoice for S.P. Hotel &Towers, Receipt for LIC, Inland letter form for submitting voting particulars for Rane Brake Lining Ltd. etc. We are convinced that these are customized maniform business forms and cannot be sold in open market. The co-ordinate Bench of the Tribunal in the case of Data Processing Forms Pvt. Ltd. Vs. CCE, Ahmedabad - 2014 (311) ELT 161 (Tri.-Ahmd.) had occasion to analyse a similar issue. In the said decision, scanned copies of the disputed forms have been included which we have taken note of. The printed products scanned and made part of the judgement a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases, the printing cannot be merely incidental to the primary use. 20. It can be seen that for classification of a product under Chapter Heading 49.11, HSN explanatory notes has the following notes : "This heading covers all printed matter (including photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter. Framed pictures and photographs, frames remain classified in this heading when the essential character of the whole is given by the pictures or photographs: in other cases such articles are to be classified in the heading appropriate to the frames, as articles of wood, metal etc. Certain articles may be intend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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