2020 (8) TMI 776

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....ng under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant, M/s. Marketing Communication & Advertising Limited (MCAL) is a State Public Sector Enterprise owned by the Government of Karnataka. MCAL is into the activity of printing of security excise labels for supply to various distilleries as per the directions of the Government of Karnataka. The Commissioner of State Excise, Government of Karnataka has issued Order for procurement of security excise labels. The rate for printing and supply of security excise labels is approved by the Department of Excise, Government of Karna....

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....ty under HSN Code 4821. 4. The applicant have sought advance ruling on the following queries, in relation to the supply by the applicant to various distilleries: 1) The correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable 2) The rate of tax applicable on supply of Security Excise Adhesive Labels PERSONAL HEARING: / PROCEEDINGS HELD ON 30.07.2020 5. Sri. Girish, Cost Accountant and duly authorised representative of the applicant appeared for personal hearing proceedings on 30.07.2020 before this authority and reiterated the submissions already made along with the application. DISCUSSION & FINDINGS 6. We have considered the submissions made by the Applicant in their application f....

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.... printed posters, Commercial Catalogues, Printed inlay cards, Pictures, designs and photographs, plan and drawings for architectural engineering, Industrial, Commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. 6.4 We observe that the Hon'ble Supreme Court in the case of M/s. Holostick India Ltd. 2015 (4) TMI 357 - SUPREME COURT dealt with an identical issue. In that case, the question was whether a coated metallised film (classified under Central Excise Tariff 39.20.36) undergoing embossing and applied with an adhesive coating resulting in a hologram would be classified under Heading 4901 or 3919. The judgment was given keeping Note No.2 to entry 49, which is given below: "Exce....

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....' [1995 (77) E.L.T. 23 (S.C.)] = 1995 (3) TMI 93 - SUPREME COURT in para 12 are a safe guide in case of doubt :- It is significant, as expressly stated, in the Statement of "12. Objects and Reasons, that the Central Excise Tariffs are based on the HSN and the internationally accepted nomenclature was taken into account to "reduce disputes on account of tariff classification". Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of Central Excise Tariffin the Act and the tariff classification made therein, in case of any doubt the HSN is a safe guide for ascertaining t....