Printing on Paper: Nil Duty Ruling Upheld

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that printing of paper and paperboards as job work attracts nil duty under chapter sub-heading 4901.90. The invoices supported the limited nature of the activity to printing, leading to the unsustainable duty demand. The impugned order was overturned, and the appeal was granted.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, stating that the printing of paper and paperboards as job work attracts nil duty under chapter sub-heading 4901.90. The invoices presented confirmed that the activity was limited to printing, thus the duty demand was deemed unsustainable. The impugned order was set aside and the appeal was allowed.

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