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2018 (1) TMI 523
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....hra, Advocate for the Appellants Shri H C Saini, DR for the Respondent ORDER The present appeal is filed against Order-in-Original No. 14/2015 dated 29.02.2016. Period of dispute is 2012 to 2014. 2. Brief facts of the case are that during the period under consideration, the appellants was engaged in printing of various materials on orders like letter head, certificates, diaries, regist....
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....ith any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing." By virtue of amendment, Department has brought the said items under the clutches of Chapter 48 from April, 2010 -2012. Being aggrieved, the appellant has filed the present appeal. 3. With this background,....
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.... This type note lays down that if paper or paper products are printed with any character, logo, etc. they shall remain classified under recipient heading as long as such product intended to be used for further printing or writing . The goods which have been manufactured by the appellant are in the nature of labels, envelopes, answer copies etc. Such goods, even though printed, are intended for fur....