2014 (10) TMI 376

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmr. (AR) ORDER Per: P R Chandrasekharan: The appeals and stay applications are directed against the Order-in- NSK-EXCUS-000-APP-293 & 294-13-14 dated 22.10.2013 passed by the Commissioner of Central Excise (Appeals), Nashik. Vide the impugned order, the learned lower appellate authority has upheld the classification of the various printed products, such as Pre-printed computer stationeri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and it is their contention that the PIN Mailer is only a printed material and will fall under Chapter 49. Accordingly, he pleads for grant of stay. 3. The learned Addl. Commissioner (AR) appearing for the Revenue on the other hand' submits that vide Note 14 to Chapter Heading 48 introduced in the Finance Bill, 2008, (sic) a provision has been made as follows:-      &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riting of PIN number by the Banks. The PIN Mailer consist the details of the Bank and the terms and condition for use of such PIN Mailer in internet / mobile banking. On these PIN Mailers, the password / PIN number is printed apart from the name of the account holder. Therefore, the product clearly falls within the scope of Note 14 to Chapter 48. Therefore, for the period w.e.f. 29.5.2012 to Novem....