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TMI Blog2018 (5) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... d paper board, registers, receipt books, pre-printed stationary (customer application form), bank pass book, book covers, envelops, cards, calendars etc. falling under Chapters 48 and 49 of the Central Excise Tariff Act, 1985. They did not take Central Excise registration and the department investigated the intelligence that the assessee was not paying duty on dutiable goods. Search was organized on 8/11/2013 which resulted in recovery of various incriminating documents. After completion of investigation, show cause notice was issued which resulted in the passing of Order-in-Original dated 30/03/2017 in which demand of central excise duty was raised amounting to Rs. 1,01,86,455/- against the assessee. Penalty was also imposed for an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission that Commissioner (Appeal) has rightly classified the product under 4901 and set aside the levy of Central Excise duty. ii. Against such submissions, the Ld. DR justified the stand taken by the Original Authority. It is his submission that these goods are in the nature of book covers and hence will be righly classifiable under CETH 4820 as has been held by the Tribunal in the case of B.K. Paper Mills V/s Commissioner Central Excise, Bombay 1998 (101) ELT 407 Tribunal. iii. We have considered above submissions. In respect of the products claimed as cover pages, we have perused the sample of such cover pages. We note that the item is a printed matter in which certain pictorial patterns as well as security number is printed. Such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Chapter 4911 and not 4920 as claimed by the Revenue. In this regard he relied on the Tribunal's decision in the case of Data Processing Forms Pvt. Ltd V/s Commissioner of Central Excise, Ahmadabad 2014 (311) ELT 161 (Tri.- Ahm.) in which the Tribunal considered the classification of various types of pre-printed forms which were supplied in the form of booklets and decided that such items are rightly classifiable under 4911 and not under 4820 especially in view of Chapter Note 12 to Chapter 48. ii. We have consider the items under dispute with reference to Tribunal decision cited by the Ld. Consultant and we are of the view that the pre-printed account opening forms are similar in nature to the goods which are ordered for classific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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