2015 (9) TMI 252

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....le. We may note that as per assessee the goods are classified under Heading 4821.00 the duty is nil. 2. Show cause notice was issued proposing to levy excise duty of Rs. 27 lakhs for the period August, 1994 to March, 1999. After eliciting reply from the appellant, Order-in-Original was passed by the adjudicating authority confirming the demand contained in the show cause notice and also directing the appellant to pay interest thereupon. The appellant, in the reply, had taken the defence that the printing of the biri wrappers and thereafter cutting them to size does not amount to 'manufacture' and therefore no duty was payable. In addition, it maintained that the goods were to be classified under Chapter Heading 4821.00. These conten....

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.....21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Heading No. Sub-heading No. Description of Goods Rate of duty (1) (2) (3) (4) 48.01   Newsprint, in rolls or sheets     4801.10 - Odd sized and rejects 10%   4801.90 - Other 10% 7. He pointed out that except for the goods under Heading 48.14 or 48.21, paper, paper board, cellulose, Wadding and articles thereof printed with motifs, character or pictorial representations would fall under Chapter 49 when they are not merely incidental to the primary ....

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....ote which reads as under : "Transfer (decalcomanias) consist of pictures, designs or lettering in single or multiple colours, lithographed or otherwise printed on absorbent, lightweight paper (or sometimes thin transparent sheeting of plastics), coated with a preparation, such as of starch and gum, to receive the imprint which is itself coated with an adhesive. This paper is often backed with a supporting paper of heavier quality. The designs are sometimes printed against a background of metal leaf. When the printed paper is moistened and applied with slight pressure to a permanent surface (e.g. glass, pottery, wood, metal, stone or paper), the coating printed with the picture, etc. is transferred to the permanent surface. This hea....