2016 (10) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Sh. Abhash Mishra, Advocate for the respondent-assessee ORDER Per : B. Ravichandran The Revenue is in appeal against order dated 13-11-2009 of Commissioner (Appeals) Delhi II. The respondent are engaged in the business of printing of tags, stickers, inserts sheets etc. classfiable under CETH 4901 with NIL rate of duty. There were also engaged in printing of sheets of paper or paper board. In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise purposes. The competing claims are CETH 4901.90/4911 99 90, by the respondent and CETH 4819 by the Revenue. The first classification deals with products of printing industry, the second one deals with cartons, whether in assembled or unassembled condition. 3. The contention of Revenue in the present appeal is that in common parlance in trade, a carton remains a carton whether it is a plain ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....im to exercise his choice correctly. I also find that printing on paper sheet or paper board is not merely incidental to its primary use but in fact indicates the nature of the goods to be housed/contained therein. Therefore, in view of the Section Note 2 of Section VII(for PVC printed films/sheets). Note 11 and 12 to Chapter 48 to Chapter 48, the product in question being printed sheets of paper ....