2019 (1) TMI 1163

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....ari, Advocate for appellant Shri Ajay Kumar, Additional Commissioner (AR) and Shri M.R. Melvin Superintendent (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is an unit of Municipal Corporation of Greater Mumbai (MCGM) and is engaged in processing / printing of various registers, forms, books, letters etc., and supplying the same to its other ....

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....ant. Hence, the present appeals were filed before the Tribunal. 2. Heard both sides and perused the records. 3. We find that the subject goods are classifiable under Heading No. 4820.10 of the Central Excise Tariff Act, 1985, which covers "Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries and similar articles". The goods were exempted up ....

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....being in the form of various printed forms with some blanks is product of printing industries and the same is classifiable under Chapter 49 and excluded from Chapter 48 therefore in our considered view the product in question are classifiable under Chapter 4901 and hence not liable for duty. On the issue of marketability, in view of the fact that all the printed products are contained details rela....

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....he contention of the Revenue is that the product is commercially known in the market does not hold water for the reason that if the product in the present case since not capable being bought and sold, cannot be commercially known as marketable. We agree with the submission of Ld. Sr. Counsel that Revenue has not undertaken any exercise to prove that this very product are marketable. Therefore admi....