2018 (1) TMI 682

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.... (Technical) Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Appellant Shri Vaibhav Dixit, Advocate, for Respondents ORDER Per: Anil Choudhary The issue in these appeals filed by the Revenue is that the respondents were engaged in manufacture of computer stationery and paper rolls will fall under Chapter 48 or Chapter 49 of the schedule to Central Excise Tariff Act, 1985. The learned ....

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....r-in-Original, classifying the items under Chapter 48 of CETA, 1985 and held that these items fall under Chapter 49. However, no reason was given to justify the change in classification from chapter 42 and 49 of the CETA, 1985. 2. Heard the parties. 3. Having considered the rival contentions, we find that the issue herein is no longer res-integra in view of the clarification issued by Chief Comm....

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.... 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 printing on it that gives it the worth, hence the subject item reflects more a member of Chapter 49, family compared to chapter 48. The Ld. Chief Commissioner also took notice that similar products were being classified unde....