TaxTMI 
TaxTMI 
TaxTMI 
2014 (2) TMI 589
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.... Credit Rules, 2004 at the time of clearance of the said products, the appellant cleared the said goods on payment of a sum @10%/8% of the value of the exempted goods. The department was of the view that the above products manufactured by the appellant merits classification under heading 48234000 as "rolls, sheets and dials, printed for self recording apparatus" and accordingly issued a show-cause notice dated January 2010 demanding excise duty of Rs. 14,12,26,755/- for the clearances made during December 2005 to October 2010 proposing to classify the products under CETH 48234000. The said notice was adjudicated vide the impugned order and the adjudicating authority relying on the decisions of this Tribunal in the case of Gopsons Papers Ltd Vs. CCE, Noida - 2006 (202) ELT 313 (Tri-Del), Sai Security Printers Ltd., Vs. CCE, Faridabad - 2006 (199) ELT 121 (Tri-Del) and Metagraphs Pvt. Ltd. Vs. CCE, Bombay - 1996 (88) ELT 630 (SC) dropped the proceedings. Aggrieved of the same, the Revenue is before us. 3. In their appeal memorandum it is contended that as per Note 12 to Chapter 48 "except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereo....
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....ally, records its own operations and could be termed as "self-recording apparatus". Reliance placed by the Commissioner on the Gopsons Papers Ltd. case is not relevant as in the said case the question for decision was whether lottery ticket printed rolls made out of Jumbo rolls of thermal paper are classifiable under CETH 4901.90 as claimed by the department or under Central Excise Tariff 4911 as "products of printing industry", whereas in the present case the competing entries are 48234000 and 49019900 of the Central Excise Tariff; therefore, the facts are different. Similarly in the case of Sai Security Printers Ltd. the appellant therein undertook the process of printing, cutting and slitting of imported thermal paper rolls to make printed lottery tickets, bus tickets, cheque books, demand drafts, etc. While the department sought classification under CETH 481190, the appellant in that case asked for classification under CETH 4901.90. The Tribunal which decided the matter accepted the classification under 4909.90 as "products of the printing industry". In this case also the classification of the goods under CETH 48234000 was under consideration before the CESTAT and hence, the re....
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....ackaging of cigarettes and printing thereon being merely incidental to their primary use. Again in the case of Graphic Charts Ltd. Vs. CCE, Bombay - 2001 (135) ELT 1407 (Tri-Del), it was held that instrumentation charts used for purpose of recording temperature, pressure, humidity, etc. are classifiable under CETH 482390 and not as "products of printing industry" under CETH 490190. It was argued that in the present case also the ratio of these decisions would apply and the product merit classification under CETH 48234000 as "rolled sheets and dials printed, for self recording apparatus". Accordingly, it he prayed that the impugned order be set aside and the appeal allowed. 5. The Ld. Counsel for the respondent on the other hand relies on the decision of this tribunal in the case of Sai Security Printers ltd. And Gopsons Papers Ltd. (cited supra) wherein it was held that lottery tickets, bus tickets, cheque books, demand drafts, etc. printed on thermal paper rolls and cutting/slot to size are classifiable under CETH 4901.90 as "products of the printing industry". Similarly, lottery ticket printed rolls made out of Jumbo rolls of thermal paper were held to be the product of printing....
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....t classification under Chapter 48. The said amendment to Chapter 48 has not been given any retrospective effect. Since in the present case, the demand pertains to the period prior to 2012, the classification of the goods under Chapter 49 is correct and valid. It is also argued that CETH 482340 applies to "rolls, sheets and dials printed for self recording apparatus". Such self-recording apparatus would be of the nature of Barometer, ECG, magnitude meter, manometer, hydrographic, etc. which records the particulars without any external input. In the present case, the ATM needs external input such as PIN Number and the amount to be withdrawn. Similarly, in respect of lottery tickets and bus tickets, ticket number and date have to be incorporated. In the case of bus tickets, the details of boarding station and destination and ticket fare has to be incorporated. These are automatically recorded and hence, ATM rolls, ticket rolls and lottery rolls, cannot be considered as paper or paper rolls for self recording apparatus. Accordingly, it is argued that the impugned order is correct in law and needs to be upheld. 6. We have carefully considered the rival submissions and also have perused....