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

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

[Asish Chattopadhyay]

Clarification not received. Shall be obliged if provided. Regds. A.K.Chattopadhyay

[DR.MARIAPPAN GOVINDARAJAN]

I shall revert back to you with details.

[YAGAY andSUN]

Dear A.K. Chattopadhyay,

We are also researching on this aspect and will revert soon with a reply to satisfy your query.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

AI Summary

Collectors' Pieces classification and printing excise liability clarified for tariff interpretation and printing processes. Query asks for interpretation of the term Collectors' Pieces under the Central Excise Tariff (Section XXI, Chapter Headings 97 and 98) and requests relevant case law and classification criteria; it also asks when printing activities, including sublimation printing, attract excise duty and seeks applicable notifications and rules. Forum responses indicate research in progress but provide no substantive legal conclusions.