2015 (10) TMI 443

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....ank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. A. K. Srivastava, Adv., Ms. Pooja Sharma, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. R. Ramachandran, Adv., Ms. L. Charanaya, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. Devan Parikh, Sr. Adv., Mr. Murth....

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....milar charts of all kinds including atlases, wall maps, topographical plans and globes, printed 4901.90 - Other 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03, 48.09 or 48.10. 4811.10 - Tarred, bituminised o....

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....ng work which is done by the assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing. We find that in the show cause notice itself, the process of manufacture which was seen and explained by the Company's Director and accepted by the Revenue is described as under: "The main raw material is 'one side coated ....

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....;oversized'. At the time of visit, they were manufacturing Thermal Paper Rolls for M/s. Pan India Network Infavest (P) Ltd. They had also manufactured Thermal Paper Rolls for M/s. Bangalore Turf Club (hereinafter referred to as BTCL) and M/s. Cairs Computer Aided Information and Research service (P) Ltd. (in short CAIRS) under logo/brand 'Playwin', 'BTCL' & 'Fortune' re....