Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Mehra Computers System Ltd. Versus CCE, Chennai-IV

2017 (9) TMI 1247 - CESTAT CHENNAI

Classification of goods - whether the printed computer stationary/manifold Business Forms are to be classified under Chapter Heading 4820.00 attracting 4% duty adv. from 01.03.2002 to 28.02.2003 or under Chapter Heading 4901. 90 attracting NIL rate of duty as contended by the appellant? - Held that: - The Ld. Counsel has produced before us the sample copies of the manifold business forms pertaining to Table II which is under dispute. One such item is the cash certificate/fixed deposit certif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e, where, The printed products scanned and made part of the judgement are identical in character to those placed before us. The Tribunal has observed that merely because some details are to be filled in, such customized forms cannot be excluded from Chapter 49. - The products listed in Table II merit classification under Chapter 49. It is seen that the Commissioner (Appeals) has accepted the contention of appellant and classified items like A4 sheets, advertisement and job card under Chapter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

olved is whether the printed computer stationary/manifold Business Forms are to be classified under Chapter Heading 4820.00 attracting 4% duty adv. from 01.03.2002 to 28.02.2003 or under Chapter Heading 4901. 90 attracting NIL rate of duty as contended by the appellant. 1.2 The appellants 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 c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/- was imposed under Section 11 AC of the Central Excise Act, 1944. Hence this appeal. The seventeen items (final products) listed in the SCN (Annexure-II) are as under:- 1. Blank 2. Blank with logo 3. EZR 4. EZR logo 5. General 6. OMR sheets 7. Pay ships 8. Vouchers 9. Label 10. Prie tags 11. Stickers 12. A4 sheets 13. Advertisement 14. Bank statement 15. Invoice 16. Letter heads 17. Job cards Out of the above, the assessee accepted the classification as put forward by the Department for the fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

came up for hearing, on behalf of the appellant Ld. Advocate Shri R. Suresh summarized their contentions as follows:- (a) Computer stationery manufactured by them is classifiable under CETH 48.20, stickers, price tags, labels etc., are classifiable under CETH 48.21 and other products are classifiable under CETH 49.01. He submits that all these products are not dutiable till 28.02.2002. Only from 01.03.2002 by Notification No.10/2002-CE dated 01.03.2002 these products falling under 48.20, 48.21 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

901 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 therefore would fall under 4901.90 attracting NIL rate of duty. He relies on HSN Note of Chapter 49 which reads as under:- Continuous computer sheets with printed sheets are formed only at intermediate stage in making final products and thus these printed products cannot be regarded as marketable goods attracting levy of cent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

printing done on the job card, pay slip, letter pad, Advertising (Telephone Bills, Indane Gas Agency Bills), Tear Coupons for promotional schemes etc., are customized printing and are not merely incidental to the primary use of the goods. That such manifold printed forms is customer specific and cannot be sold in open market. He explained that the products manufactured by the appellant are not printed matter requiring filling up of details and which can be used commonly or available in any shop .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ific. 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 ₹ 9,44,237/-, which is well within the SSI exemption limit. So also, for the period April to October, 2002, the remaining taxab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Note 12 of Chapter 48 CET, such goods will be classifiable under CETH 49.11 ibid. As such printing containing motif or pictorial representations are not merely incidental to primary use of the products. (h) Ld. Advocate also places reliance on the ratio of the Hon ble Apex Court's judgment in the case of CCE Vs. Gopsons Papers Ltd. - 2015 (374) ELT (5) (SC). He also places reliance on Board's Circular No.11/91-CX4 dated 15.10.1991. (i) Ld. Advocate further raised the plea of entire pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ate 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. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

49, that they very clearly indicate barring few exceptions, Chapter 49 covers all printed matters of which essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representation. In our considered view, entire issue needs to be read in context of Chapter Note 12 of Chapter 48, which clearly defines the scope and purport of Chapter Heading 48.20. A plain reading would mean that even if a product falls under the general description of Tariff Hea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssage e.g. details of the contractual terms, information of messages received or sent, details of the supplier/manufacturer, advertisement of his products, then in all 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 Explanato .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version