TaxTMI 
TaxTMI 
2019 (6) TMI 1019
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....er was received by the appellant in roll form from their principals. The appellant was merely carrying out printing activity thereon, while clearing the same to their principals. Such printed paper is to be used in production of decorative laminate sheets/MDF boards etc. The department is of the view that after receipt of base paper, since the appellant prints the same and returns to the principals, the said goods may be classified under CETH 4811 9099 and not under CETH 4911 9990 and accordingly, duty demand has been raised. 2. Sh. S.R. Dixit Ld. Counsel appearing on behalf of the appellant submits that the appellant does not manufacture paper at all. They simply received paper sent by their principals and print images thereon. That the....
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....13) ELT 355 (Tri.-Bang.) • Holostick India Ltd 2015 (318) ELT 529 (SC) • CBEC Circular No. 1052/01/2017-CX dated 23.02.2017 He further submits that in the impugned order at para 36(viii), the adjudicating authority held that "even if the said paper been not printed, it would not have rendered the same unusable for manufacture of decorative laminate sheets/MDF boards etc. I am of the view that for the printing to not be 'merely incidental' would mean that the essential character of the goods should be imparted by printing. For example: printing on paper for production of magazine/books. Thus, I am of the considered view that in the present case the 'printing' is merely incidental to the primary use of the s....
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....gments: • S.R. Tissues P. Ltd 2005 (186) ELT 385 (SC) • Variety Lumbers P. Ltd 2014 (302) ELT 519 (Guj.) • Castings (India) Ltd. 2016 (342) ELT 343 (Jhar) • Variety Lumbers P. Ltd 2018 (360) ELT 790 (SC) 4. He further submits that the Revenue Authority cannot blow hot and cold in same breath. If the printing is important and gives an essential character to the end product, making it fit for use to make decorative laminate sheets/MDF boards etc., and since such printing is not merely in order to render the product for further printing and/or writing, both under Chapter Notes 12 and 14 to Chapter 48, the said printed base paper will merit classification under Chapter 49 and hence, no duty....
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....ned order. 7. Heard both the sides and perused the records. We find that the fact is not under dispute that the appellant have carried out the printing process on the already manufactured papers. The department's contention is that the printed paper is classifiable under CETH 4811 9099 and liable to duty. The Ld. Counsel submitted that the printing of already manufactured paper do not amount to manufacture, therefore, the printed paper is not liable to duty being non manufactured goods in terms of Section 2(F). We find that the department has demanded duty with a view that the appellant have manufactured printed paper, however appellant have not manufactured paper, they have only carried out the process of printing. We find that the natu....
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.... Boards etc. However, after process of printing, the first product i.e. paper continue to be same as paper only, therefore, no manufacturing has taken place in the present case. The Hon'ble Supreme Court in the case of Paper Product Ltd (supra), held that in the case of printing of name by job worker on film which is then utilized for purpose of packing does not amount to manufacture. As per this judgment, the printing was enabling the product to use as packing material for the purpose of packing. Similarly, in the present case also, the plain paper was printed with design for use in decorative laminate sheets/MDF Boards. 8. We also find that even if there is change in tariff heading, but there is significant change in the process and th....