TaxTMI 
TaxTMI 
1999 (11) TMI 256
X X X X Extracts X X X X
X X X X Extracts X X X X
....pre-deposit Rs. 64,94,057/- towards duty and Rs. 64,94,057/- towards penalty imposed under Section 11AC. However, the appellants have filed Stay Application No. E/St/752/99 requesting for complete waiver and stay on the ground that the issue is already covered by number of decisions in their favour. 3. Heard the learned Advocate for the appellants, who submitted that in their own case in Appeal No. E/1038/99 vide Stay Order No. 1412/99 dated 7-9-1999, this very Tribunal had granted full waiver and stay of recovery in an exactly identical issue. 4. In view of this submissions, and in view of the fact that the matter involved appears to be covered by a number of decisions, we grant waiver and stay of recovery of this amount an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he packing contained Agarbathis, motifs and messages printed on the PVC sheets clearly indicated the nature of the contents inside the package and therefore, the printing done is not merely incidental to the product, but on the contrary is primary to the product. Therefore, as the said Note is satisfied with respect to this product, the classification automatically under Chapter 49 is correct and that under Chapter 39 as per orders impugned is incorrect. With respect to (b) above namely printing on paper/paper board as well as (c) above namely printing on polyethylene coated paper, the learned Advocate submits that the issue it to be decided with respect to Note 11 of Chapter 48, which is reproduced below :- "11. Except for the goods of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....labels, aluminium foil printed labels, paper printed labels etc. would be products of the printing industry. (iii) In Fitrite Packers & Others as reported in [1999 (108) E.L.T. 680 (Tribunal) = 1999 (32) RLT 676 (T)], the Tribunal has held that the printed plastic film rolls ready for use as wrapper for confectionery, wherein the customer's logo, trade mark, design etc. and slit will fall under Heading 4909.90. He submits that the ratio of this is clearly applicable to printing on PVC sheets in these appeals. (iv) A similar concept was adopted by the Tribunal in the case of CCE v. New Jack Printing Works (P) Ltd. as reported in 1999 (105) E.L.T. 440 (Tribunal), wherein it was held that printed hanger consisting of sheet of p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and their appeals be allowed. 8. The learned D.R. reiterates the findings contained in these orders impugned. In particular, he refers to Trade Notices of Calcutta-II Collectorate and Cochin Collectorate, as reported in 1991 (51) E.L.T. T59 notifying that printed wrappers for wrapping soap cakes, chocolates etc. cut to size would be classified under sub-heading 4823.19 and not under Chapter 49. He further submits that primary purpose of the sheets of paper which are cut to size to be used as wrapping material is the packaging of the products and to that extent the printing thereon is merely incidental of this use and not primary. This issue has been discussed in detail in the orders impugned. In this connection, he reiterates the pa....