TMI Blog2022 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... t precluded from passing order in the aforesaid status of admission of appeal before the Hon ble Supreme Court but in the interest of justice, to avoid multiple litigations, this matter to be taken up by the Adjudicating Authority after the outcome of Hon ble Supreme Court judgment in the case of M/s. Matchwell. The appeal is allowed by way of remand to the Adjudicating Authority for passing a fresh order. - EXCISE Appeal No. 10479 of 2021-DB and EXCISE Appeal No. 10676 of 2020-DB - A/10094-10095 / 2022 - Dated:- 14-2-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Saurabh Dixit, Advocate, for the Appellant Shri Vinod Lukose, Superintendent (AR) for the Respondent ORDER The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot manufacture paper at all. They simply received paper sent by their principals and print images thereon. That the printing undertaken on the base paper is such, which gives the product its distinct character of being printed product, which is not merely incidental to the primary use of the goods and hence, in terms of Chapter Note 12 to Chapter 48, the said printed paper will fall under Chapter 49, which is the claim of the appellant. In fact, as per Chapter Note 14 of the said Chapter, the only exception to this is when product of Chapter 4811 are intended to be used for further printing or writing only in such case, they will remain classified under same Chapter heading. Without such printing, the said paper is not fit for the intende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C.), Caprihans India Ltd. - 2015 (325) E.L.T. 632 (S.C.), and HBD Packaging (P) Ltd. - 2012 (284) E.L.T. 727 (Tri.-Del.) 4. He further submits that even if unprinted paper and printed paper may fall under same Tariff heading or different tariff heading, still, mere printing will not amount to manufacture as held in judgments in the case of S.R. Tissues P. Ltd. - 2005 (186) E.L.T. 385 (S.C.), Variety Lumbers P. Ltd. - 2014 (302) EL 519 (Guj.) , Castings (India) Ltd. - 2016 (342) E.L.T. 343 (Jhar.) and Variety Lumbers P. Ltd. - 2018 (360) E.L.T. 790 (S.C.) . If the printing is important and gives an essential character to the end product, making it fit for use to make decorative laminate sheets/MDF boards etc., and since such printing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court against the said order and appeals stand admitted before the Apex court on 19.02.2020.He alternativelysubmit that the impugned order deserves to be quashed and set aside and matter may at the most be directed to be remanded, to await outcome in the case of Matchwell (Supra) before the Hon ble Apex Court in terms of CBEC Circular No. 1053/2/2017-EX dtd. 10.03.2017 read with Circular No. 385/18/98-CX dtd. 30.03.1998 and also circular No. 719/35/2003-CX dtd. 28.05.2003. 7. On limitation he submits that nature of interpretation issues involved and also the identical case of Matchwell being held in favour of the assessee in that case, neither the extended period of limitation can be invoked nor penalty be imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and Web of Cellulose Fibers which are coated or impregnated or covered or surface- coloured or surface -decorated or printed, and are available in rolls or rectangular (including square) sheets, of any size. But this CETH does not cover the goods which are described in Heading 4803 or 4809 or 4810. Thus it is clear that even if the paper is surface coloured or surface decorated or printed it will be liable to be classified under CETH 4811. It is clear that all the products listed in CETH 4811 are capable of being subjected to any further manufacturing process such as capable of being subjected to further manufacturing process to make laminated sheets or several other products. 10. He also submits that Explanatory Note to Chapter 49 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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