9911796707
TMI Blog2019 (6) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... tes, for the Appellant. Shri P. Juneja, AR, for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal is whether the appellant, a manufacturer of articles of paper and paper boards and other products of printing industry, such as printing paper sheets, forms and registers, whether they will fall under Chapter 48 or 49 of the First Schedule to the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 4901 4820 90 90 3. Folders 4911 4820 4. The dispute on other products like Answer sheets etc. relates to marketability. 4. The Ld. Commissioner accepted the classification with respect to folders under CETH 4911 and disallowed classification of other items and held under Chapter 48 under CETH 4820 90 90 in the impugned order. The Adjudicating Authority, however, al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49." 6. The Ld. Counsel states that although they have not disputed the classification of some products before the Court below but it is a question of law and they are urging the same before this Tribunal and this Tribunal may entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a single RUD, is in form of stationery which is meant for general use. In this view of the matter we hold that the appellant is not liable to Excise duty as the items in dispute printed by them fall under Chapter 49 and the tax rate under CETH Chapter 49 is nil. Accordingly we allow this appeal and set aside the impugned order. The appellants are entitled to consequential benefit in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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