TaxTMI 
TaxTMI 
2020 (2) TMI 283
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....der Chapter Sub Heading No 4820 40 00 of the Central Excise Tariff Act, 1985 and accordingly confirm the demand of Rs. 33,06,758/- (BED 32,10,445/- + Edn Cess Rs. 64, 209/- + SHE Cess Rs. 32,104/-) (Rupees Thirty Three Lakhs Six Thousand Seven Hundred and Fifty Eight only) and order its recovery under the provisions of Section 11A of the Central Excise Act, 1944 ii. I order recovery of interest at appropriate rate against the said confirmed demand under Section 11AB of Central Excise Act, 1944 from the Noticee. iii. I impose a penalty of Rs. 33,06,758/- Rupees Thirty Three Lakhs Six Thousand Seven Hundred and Fifty Eight only) under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944." 2.1 Appellants are engaged in the manufacture of various Computer Stationeries, LIC Forms, Bank Statement Forms as per the requirement of LIC, Banks & Govt department as per the requirements of LIC, Bank and Government department, falling under chapter sub heading 482040 of Central Excise Tariff Act, 1985 and paying duty accordingly. They had vide their letter dated 08.05.2009 intimated that these goods as per them more appropriately g....
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....)] • Laxmi Packaging Pvt Ltd [2015 (324) ELT 576 (T)] • Dy Chief Manager (P&S) Central Railway [2015 (328) ELT296 (T)] • Sri Kumar Agencies [2016 (344) ELT 507 (T-Bang)] • Headway Lithographic Company [2015 (321) ELT 394 (SC) • Holostick India Ltd [2015 (318) ELT 529 9SC)] • CBEC Circular No 1052/1/2017-CX dated 23rd February 2017. 3.3 Arguing for the revenue learned Authorized Representative re-iterated the findings recorded in the impugned order. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2 We find that Central Board of Excise and Customs has vide its circular No 1052/1/2017-CX dated 23rd February 2017, clarified as follows: Circular No. 1052/1/2017-CX, dated 23-2-2017 F.No. 116/29/2015-CX.3 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Classification of articles of paper and printing industry - Regarding. Representations have been received from trade associations that consequent upon insertion of Chapter note 14 ....
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.... (including educational workbooks sometimes called writing books) with or without narrative texts which contain questions or exercises (usually with spaces for completion in manuscript); technical publications...." are classifiable under this heading. (g) Also, as per HSN explanatory notes to heading 49.01 printed cards bearing personal greetings, messages or announcements (heading 49.09), and printed forms which require the insertion of certain additional information for completion are excluded from this heading. (h) As per explanatory notes to heading 4907 (F), "Stock, share or bond certificates and similar documents of title are formal documents issued, or for issue, by public or private bodies conferring ownership of, or entitlements to, certain financial interests, goods or benefits named therein. Apart from the certificates mentioned these documents include letters of credit, bills of exchange, travellers' cheques, bills of lading, title deeds and dividend coupons. They usually require completion and validation." (i) As per explanatory note to heading 49.11, "Certain printed articles may be intended for completion in manuscript or typescript at the ....
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....In view of explanatory notes to heading 4907 (F) they are classifiable under heading 4907. (c) OMR sheets - Like mark sheets and certificates these are loose sheets cut to size and therefore are not covered under heading 4820 and also provision of Chapter note 14 is inapplicable in the matter. The printing on these documents gives their essential character. In view of explanatory note to heading 4911 they are classifiable under heading 4911. (d) Answer books with or without OMR, answer booklets and passbooks - These are not loose sheets, cut to size and therefore these are not out of the purview of heading 4820. Printing on these goods is merely incidental and such goods are intended to be used for further printing or writing. Answer books with or without OMR and answer booklets are intended for completion in manuscript while passbooks are intended for completion in manuscript or typescript. Provisions of Chapter note 12 and 14 of Chapter 48 and provisions of Rule 4 of General Interpretative Rules are applicable in the matter and therefore these are classifiable under heading 4820. (e) Inland letter cards - These are loose sheets or cards, cut to size and....