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M/s Drishti Offset Versus CCE & ST, Bhopal

2018 (1) TMI 523 - CESTAT NEW DELHI

Classification of goods - printing of various materials on orders like letter head, certificates, diaries, registers labels, answer sheets, envelopes, calendars etc - Held that: - The goods which have been manufactured by the appellant are in the nat .....

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an further use for writing. It is also seen that printing which is carried out by the appellant is merely incidental to the primary use of the goods. Consequently, the goods manufactured by the appellant will continue to remain classified under Chapt .....

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AL ORDER No. 57908 /2017 - Dated:- 13-11-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Shri Abhas Mishra, Advocate for the Appellants Shri H C Saini, DR for the Respondent ORDER The present appeal is filed agai .....

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certificates, diaries, registers labels, answer sheets, envelopes, calendars etc. All these items were printed on order received from various persons/ agencies. Earlier, the appellants were enjoying the exemption under chapter heading 49 of the Centr .....

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ot merely incidential to the primary use of the goods, fall in Chapter 49. The said heading was amended by the Finance Act, 2012 and Chapter Note 14 was inserted under Chapter 48, which is as under: Notwithstanding anything contained in Note 12, if p .....

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ting. By virtue of amendment, Department has brought the said items under the clutches of Chapter 48 from April, 2010 -2012. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Abhas Mishra and Shri H C .....

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s. CCE, Mumbai I [2015 (328) ELT 296 (Tri-Mum)] to support his claim. But fact remains that in this case, Railway was getting printing the stationery for its own further use. 5. In the instant case, it is the submission of the department that any fur .....

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rted. This type note lays down that if paper or paper products are printed with any character, logo, etc. they shall remain classified under recipient heading as long as such product intended to be used for further printing or writing . The goods whi .....

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