TaxTMI 
TaxTMI 
2018 (5) TMI 394
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....Department, though they were manufacturing printed computer stationery also. Department was of the view that printed computer stationery falls under Chapter Heading 48.20 attracting duty while the appellant classified the said goods under Chapter Heading 49 to hold that the goods are not chargeable to duty and the clearances in all units would be within SSI limit. Two show cause notices were issued separately for units at Korattur, Chennai and Ambattur, Chennai proposing to classify the printed computer stationery manufactured by the appellant under Chapter heading 48.20 of CETA, 1985 and also demanding duty, interest and for imposing penalties. After due process of law, the Commissioner confirmed the classification of printed computer stat....
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....8.2006 to Member (Central Excise and Budget), CBEC, explaining all details of their activities. The officers have not taken any objection to the appellant on the classification of printed computer stationeries under Chapter 49. Based on the above clarification and the studied silence of the department to the letters issued by the appellant, they continued to classify the goods under Chapter 49. Only on 9.10.2007, the officers visited the premises and advised that they are liable to pay duty on printed computer stationery as these would fall under CTH 48.20. The issue whether such items are classifiable under CH 48.20 was considered by the Tribunal in the case of Data Processing Forms Pvt. Ltd. Vs. CCE, Ahmedabad - 2014 (311) ELT 161. 3. ....
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....n Data Processing Forms Pvt. Ltd. (supra). The relevant portion of the order is reproduced as under:- "18. On plain reading of Chapter Note, it can be seen that motifs, character or pictorial representation which are not merely incidental to the primary use of the goods, fall in Chapter 49. From the list of the products in dispute, it can be seen that pre-printed forms which carry the name and address and other details as required in particular form, are not merely incidental to the primary use of the said form, e.g. the pre-printed form of Excise Invoice is having details printed for particular assessee giving all the details. The primary use of the said form is as an Excise Invoice Form and the name of the company preparing such ....
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....at such products fall in the heading only if consisting of originals drawn or written by hand, or of photographic reproductions on sensitized paper or of carbon copies of such originals. Maps, charts and topographical plans which, when printed, fall in heading 40.05, are included in this heading if they are the hand-drawn originals or their carbon copies or photographic reproductions on sensitized paper. Hand-written texts (including shorthand but not including music), and also their carbon copies or photographic reproductions on sensitized paper of such texts, are also included in this heading whether bound or not. This heading does not cover : (a) Copying and transfer papers, bearing written or typed te....
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....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 pictures and photographs, frames remain classified in this heading when the essential character of the whole is given by the pictures or photographs: in other cases such articles are to be classified in the heading appropriate to the frames, as articles of wood, metal etc. ....