Interpretation of Collector's pieces and Printing as per CETA

[Asish Chattopadhyay]

Dear Sir,

1. What is exactly meant by 'Collectors' Pieces' as per Central Excise Tariff - First Schedule. Section XXI , Chap Headings 97 and 98. What are the nature of items covered under this Heading. I shall be obliged if relevant Case Laws references and brief legal interpretation on the subject is provided for my elaborate understanding of the matter.

2. Under what circumstances Printing activities including Sublimation Printing come under Excise Duty Payment Liability. I shall be obliged if relevant Excise Notification etc reference is provided for my further study.

Regards

A.K.Chattopadhyay

AI Summary

Seeking Clarity on 'Collectors' Pieces' Definition and Excise Duty for Printing Activities under Central Excise Tariff A participant in a discussion forum seeks clarification on the definition of 'Collectors' Pieces' under the Central Excise Tariff and the circumstances under which printing activities, including sublimation printing, are liable for excise duty. The participant requests relevant case law and excise notifications for a detailed understanding. Responses indicate that the issue remains unresolved, with contributors promising to provide further information after conducting additional research.