2006 (2) TMI 23

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....s. Sai Security Printers Ltd. who are engaged ii the printing of lottery tickets, bus tickets, cheque books, demand draft, thermal rolls and MTNL-VCC Trump Card etc. challenging the order of I the Commissioner (Appeals) dt. 30.12.03. The issue before us is whether such products as claimed by the appellants is classifiable under sub-heading 4901.90 or under 4811.90 as printed thermal rolls as conte....

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.... the thermal paper falling under this chapter, the process of slitting or cutting or both of these processes of cutting/slitting to size carried out on the imported thermal paper amounts to manufacture and sub-heading 4811.90 covers other paper, paper board printed in rolls. Ld. Commissioner (Appeals) has, thus held that the product in question is classifiable under Heading 4811.90 i.e. the very s....

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....65) RLT 129 (CESTAT-Del.)] "Stickers, produced by printing on various materials, brought into existence by printing, hence, eligible for exemption as a product of printing industry following ratio of Apex Court's decision as reported in 1996 (88) ELT. 630". 3. Ld. Authorised Departmental Representative reiterates the contention of the Commissioner (Appeals) by referring to Chapter Note 10A. ....

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.... under sub-heading 4811.90 of Customs Tariff Act, 1975 and not under Heading 48.23 ibid. 4. We have examined the case records and heard both sides. We have also examined the specimens produced by the appellant in his paper book. We find that the thermal paper produced before us bears words and graphics. Both slit and unslit specimens bear such printing. It is, therefore, evident that the import....