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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Classification of goods - printed paper boards (wrappers) - ...

Central Excise

March 31, 2014

Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT

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  1. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  2. Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be...

  3. Classification of goods - not a printed article - product came out of the printing industry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - AT

  4. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  5. Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT

  6. Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable...

  7. Classification of goods - the product “printed PVC film” is classifiable under Chapter 490190 chargeable to nil rate of duty. - AT

  8. Classification - Chapter 49 or 94 - vinyl cut graphics, vinyl self-adhesive stickers and translates - cannot be considered as parts of signboards - these are products of...

  9. Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry...

  10. Classification of good - printing of metal backed advertisement material/posters, commonly known as Danglers - Tribunal had rightly decided the case in favour of the...

 

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