2018 (6) TMI 1213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant's factory was visited by the central excise officers. The appellants were engaged in the business of printing items such as Books, Magazine, Posters, Letter Head, Letter Pad, Envelop, Calender, Flayers Receipt Book, Product Folders, News Letter, Invitation Cards, Officer Stationary, Pad, Scriber Pad, Lebel, Stickers, Non-Corrugated Box, Diary etc. and cleared the same without obtaining central excise registration or payment of duty. The products manufactured were classified under Chapter 49 of CETA, 1985, as the products of printing industries are not chargeable to any central excise duty. Revenue however issued a show cause notice for demanding duty and seeking to impose penalty on the appellants. The demand has been confirmed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ata Processing Forms Pvt Ltd. Vs. Commissioner of Central Excise, Ahmedabad - 2014 (311) ELT 161 (Tri.-Ahmd.) wherein it was held that the excise invoice forms, commercial invoice forms, letterhead forms, PF slip forms, monthly bill forms, bank payment voucher forms, Restaurant Bill forms, stock transfer forms, meter testing forms, complaint receipt forms etc. fall under the category of products of printing industry and are classifiable under Chapter 49. He argued that the similar view has been taken by the Tribunal in the case of Commissioner of Central Excise, Belapur vs. Alpha Carbonless Paper Mfg. Co. Ltd. - 2014 (304) ELT 604 (Tri.-Mumbai), it has been held that ATM printed rolls, lottery ticket printed rolls, bus ticket printed rolls ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aller rolls and then slitted into rolls of dimensions of width 82.5 mm. After wrapping in polythene, these small rolls are packed in a box. Sometimes during the process of slitting, small rolls do not attain the required length and are sorted out as 'oversized'. At the time of visit, they were manufacturing Thermal Paper Rolls for M/s. Pan India Network Infavest (P) Ltd. They had also manufactured Thermal Paper Rolls for M/s. Bangalore Turf Club (hereinafter referred to as BTCL) and M/s. Cairs Computer Aided Information and Research Service (P) Ltd. (in short CAIRS) under logo/brand 'Playwin', 'BTCL' & 'Fortune' respectively." 5. It is clear from the above that insofar as the assessee is concerned, it is undertaking the work of pri....