2015 (10) TMI 1653

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....(AR) Per: B S V Murthy: The appellant is engaged in the manufacture of carton boxes, labels and other products. On the ground that self adhesive stickers manufactured by the appellant during the period from 1.4.2005 to 30.9.2009 have to be considered as classifiable under chapter heading (4821 10 90) and not under chapter 49 as products of printing industry attracting nil rate of duty, proceedin....

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.... by both the sides. The chapter note no. 12 of Chapter 48 reads as under "except for the goods of heading 4814 or 4821, paper, paper board, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representation which are not merely incidental to the primary use of the goods, fall in chapter 49. Further the Learned Commissioner has also relied upon the explanatory of HS....

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....as gift or presentation and therefore can be said to be advertisement or can be said to be a nature of label indicating the use of the products. Prima facie, the stickers produced by the appellants are covered by HSN chapter notes. Nevertheless, in view of the fact that at the original level the original adjudicating authority had taken a view in favor of appellant and further issue relates to cla....