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of <h1>Appeal allowed for self-adhesive stickers classification under Chapter 39. Penalty rejected due to compliance. Importance of proper classification.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, THANE-II Versus CLASSIC STRIPES PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, THANE-II Versus CLASSIC STRIPES PVT. LTD. - 2012 (280) E.L.T. 69 (Tri. - Mumbai) Issues: Classification of self-adhesive stickers under Central Excise Tariff - Imposition of penalty for misclassification.Analysis:1. Classification of self-adhesive stickers: The appeal was filed by the Revenue against the Commissioner (Appeals) order, which classified self-adhesive stickers under Chapter 49 of the Central Excise Tariff as a product of the printing industry. The Revenue contended that the product should be classified under Chapter Heading 3919 as self-adhesive sheets, film, coil, or tape. The Revenue relied on a Tribunal decision in a similar case. The respondent agreed that the goods should be classified under Chapter 39 of the Tariff, acknowledging the Revenue's position.2. Penalty imposition: The respondent argued that there should be no penalty imposed as they were clearing the goods after filing necessary declarations. It was emphasized that there was no intent to evade payment of duty as the goods were cleared with proper declarations. Considering this, the Tribunal found that since the respondent was compliant with filing declarations, there was no suppression of facts to warrant a penalty. Consequently, the impugned order was set aside, and the appeal was allowed based on the respondent's compliance with necessary procedures.In conclusion, the judgment addressed the classification issue of self-adhesive stickers under the Central Excise Tariff, ultimately agreeing with the Revenue's classification under Chapter 39. The decision also highlighted the lack of penalty imposition due to the respondent's adherence to filing necessary declarations, indicating no intent to evade duty payment.
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