2017 (3) TMI 644

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rect classification of these products. The various printed paper products like inserts, Headers, Tags, Labels, Stickers, Envelopes, Belly bands, PVC bags, Stiffeners etc. manufactured by the appellant was sought to be classified under CETH 48211020 by the Revenue as paper or paper board labels of all kinds, whether or not printed. The appellants claim classification under CETH 49111030 as printed inlay cards coming under Heading - "other printed matter, including printed pictures and photographs". Though there is mentioned about classification of textile labels, there is no specific finding or ruling regarding their classification. Both the parties agreed that the same will be classifiable under CETH 5807. 2. Learned Counsel appearing fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sions. The learned Counsel further submitted that irrespective of classification of the product, admittedly they have cleared most of these products for exporters to be exported alongwith merchandise. In terms of Board Circular dated 25/07/2002 the appellants are eligible for exemption as the products are ultimately cleared for export. Incidentally, learned Counsel also mentions that there is a unrelated findings in the impugned order for denial of an amount of Rs. 5,01,058/- towards ineligible Cenvat credit availed by the appellant. It is not known as to which amount being sought to be denied as no allegation has been made in the show cause notice, neither there is a finding in the original order with reference to any Cenvat credit. 3. ....