2017 (12) TMI 482

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.... For The Appellant : Shri M.R. Sharma, DR For The Respondent : Present Shri R.K. Philips, Advocate ORDER Per V. Padmanabhan: This appeal is filed by revenue against the order in appeal number 49/2010 dated 16.02.2010. The respondent is having a printing press and are engaged in the activity of printing of various articles of paper or paperboards. One of their products is 'Printed Chro....

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....ieved by the impugned order, revenue has filed the present appeal. 2. With the above background we heard Sh. M.R. Sharma, DR for the Revenue and Sh. R.K. Philips, Advocate on behalf of the respondent. 3. The issue in this case is the determination of classification of 'Printed Chromo Art Paper Rolls'. The product is being supplied in the form of printed sheet to M/s Eveready Industries Limit....

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....l to the primary use of the goods i.e., packing of cells, in the light of the above chapter note 12, it is evident that the goods are not liable for classification in chapter 49, but will remain classified in chapter 48 only. 5. From the various entries in chapter 48, we note that the subheading 4810 13 30 covers specifically Chromo Paper Rolls. The respondent is reported to be procuring Chromo....