TaxTMI 
TaxTMI 
2017 (9) TMI 1247
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....ntended by the appellant. 1.2 The appellants are engaged in the manufacture of computer stationary and manifold business forms. It appeared to the department that the appellants had not registered themselves with the Central Excise Department even after crossing the SSI exemption limit of turnover of Rs. 10 lakhs during March, 2002 and Rs. One crore during 2002-03. The department therefore issued SCN dated 9.11.2005, proposing demand of differential central excise duty of Rs. 6,45,506/- for clearances made from Mary 2002 to October 2002 along with interest thereon and proposing penalties under various provisions of law. In adjudication, the duty demand of Rs. 6,20,678/- was confirmed and in addition, equal penalty of Rs. 6,20,678/- was i....
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....s etc., are classifiable under CETH 48.21 and other products are classifiable under CETH 49.01. He submits that all these products are not dutiable till 28.02.2002. Only from 01.03.2002 by Notification No.10/2002-CE dated 01.03.2002 these products falling under 48.20, 48.21 were chargeable to duty @ 4% adv. and SSI exemption of Rs. 10 lakhs was provided for March 2002. (b) He further submits that the appellants purchased duty paid paper in jumbo rolls, which are cut or slit/perforated as per the order and appellant's job is printing the matters thereon as furnished by the customers. It is their contention that mere cutting, slitting, perforation of the paper do not change the character of the paper and printing on such papers i....
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....g up of details and which can be used commonly or available in any shop. That the product is printed as per requirement of customer. Therefore these are rightly classifiable under Chapter 49. (e) Ld. Advocate relied on further the Board Circular No.11/91-CX-4 dated 15.10.1991. The Board therein had clarified that products which have a fiduciary value in excess of intrinsic value eg: cheques, forms, stock certificates, bills of lading, documents of title, rail tickets, Airline tickets etc., would be classifiable under Heading 4901.90. Cheques, are Bank/Customer specific. Similarly is the case with rail tickets, air tickets etc. That therefore the printing being customer specific, the products manufactured by appellant would fall und....
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....ears in November, 2005. 3. On the other hand Ld. AR, Shri B. Balamurugan supports the adjudication. 4. Heard both sides. 5. The Ld. Counsel has produced before us the sample copies of the manifold business forms pertaining to Table II which is under dispute. We have perused these items carefully. One such item is the cash certificate/fixed deposit certificate printed for a Bank. The others are Bill for Telecom, Tuticorin District, Tax invoice for S.P. Hotel &Towers, Receipt for LIC, Inland letter form for submitting voting particulars for Rane Brake Lining Ltd. etc. We are convinced that these are customized maniform business forms and cannot be sold in open market. The co-ordinate Bench of the Tribunal in the case of Data Processi....
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....r Chapter 49. Hence, in our considered view, if the printing that is carried out on the product, itself conveys a message e.g. details of the contractual terms, information of messages received or sent, details of the supplier/manufacturer, advertisement of his products, then in all such cases, the printing cannot be merely incidental to the primary use. 20. It can be seen that for classification of a product under Chapter Heading 49.11, HSN explanatory notes has the following notes : "This heading covers all printed matter (including photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter. Framed picture....