2017 (8) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (AR), for the Appellant. Shri Amit Awasthi, Advocate, for the Respondent. ORDER The issue in this appeal arose, vide show cause notice dated 29-11-2007, as it appeared to Revenue that the respondents are registered manufacturer engaged in manufacture of Manifold Business Forms & Interleaved Carbon Papers, falling under Chapter Heading No. 4820 40 00 of CETA, 1985. The respon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stomer (Sahara) for a specified purpose. Chapter 49 of the tariff exclusively covers the leaflets and similar matter and the subject receipts are nothing but the printed carbon leaflets. In fact, the subject item is more of a product of printing industry as the leaflets/receipts attains the usable form only after printing. To make it more elaborate, it is not merely the paper or stationery but the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wherein also the Commissioner (Appeals) in the assessee's own case reported at 2010 (261) E.L.T. 776 have held that the goods manufactured by the assessee are covered under Chapter 49. 6. Having considered the rival contentions, clarification by the Chief Commissioner, I find that the very basis of the show cause notice that the finished products manufactured by the respondents are classif....