2019 (9) TMI 1524

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....orrectly classified their products as products of printing Industry and cleared the same availing exemption and also availed incorrect small-scale exemption under Notification 8/2003-CE dated 01.03.2003. As per the Show cause notices, the following items were in dispute: Sr. No. Item Sr. No. Item 1. Admit cards 15. Books cover 2. Application Forms 16. Cover 3. Certificates 17. Diary Cover 4. Marksheet 18. Stationery Paper 5. Report Cards 19. Paper Bages   OMR Sheets 20. Labels 6. Printed (Electricity Bills) 21. Stickers 7. Receipt Books 22. Boxers 8. Free Books 23. Cartoon, Cases 9. Coupon 24. Answer Books 10. Diary 25. Annual Apps Annual Apps Envelope 11. Registers 26. Cards 12. Pad 27. Calendars 13. Letter Pad 28. Other Articles of Stationery 14. Letterhead     3. The original Adjudicating Authority after due process passed order dated 31.03.2017 confirming the demand on most of the items to the extent of Rs. 81,82,258/- collectively for both the show cause notices. The res....

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.... the books of account. 6. While challenging the classification of Cover page of the book/book cover, the learned Departmental Representative has relied upon a specific entry "book cover" in the heading 4820. The heading 4920 reads as under:- "RAGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORADUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOAD" 7. It is his contention that since book cover is specifically covered under CET heading 4820, the same cannot be classified under heading 4901. However, the learned Counsel for the party has supported the findings of the Commissioner (Appeals) and its classification under heading 4901. He argued that these goods are in the nature of parts of parts of printed books inasmuch as that they are printing these book covers which are also title page of the book under agreement with the Education department of Madhya Pradesh Government. Such book covers....

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....se law in M/S Surya Offset Vs. CCE Ahmedabad cited as [2011 (267) ELT 516 (Tri-Ahmd). On the other hand, the learned Counsel for the respondents has argued in favour of its classification under heading 4911 as classified by the Commissioner (Appeals) and has stated that the printing of the bill is not merely incidental to the primary use of the product as claimed by the Departmental Representative. He also produced the copy of the printed electricity bill. He further relied upon CBEC Circular No. 1052/01/2017-CE dated 23.02.2017 and Tribunal's decision in the matter of Data Processing Forms Pvt. Ltd. Vs. Commissioner Central Excise, Ahmadabad [2014(311) ELT 161]. 10. We have carefully examined the rival arguments and the sample of the printed electricity bill. We find that the electricity bill is fully printed on both sides and has few blank spaces on the front page to be filled specific to the consumption and charges etc. Not only it has advertisements but all instructions with respect to the consumption and charges plan are also printed on the bill. Thus, we cannot accept the argument of the learned Departmental Representative that the printing is merely incidental to the prim....

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....uring the course of the producing various types of products as mentioned above. The original authority denied exemption under Notification No. 2/2005-C. E. and 12/2012-C. E. on the ground that the claim that these scrap were generated in the course of printing educational text books was not supported by evidence. The appellant contended that they are engaged in business of printing. The waste arising in the process cannot be classified under 4797. Even otherwise, they are entitled for exemption under notifications mentioned above. They have submitted the certificate of a Chartered Accountant to claim that waste and scrap of paper is attributable to printing of educational books. We note that in M/s. Wimco Ltd. 2008 TIOL (2769) CESTAT-Delhi= 2008 (230) E.L. T. 106 (Tri-Del.), the Tribunal held that the waste and scrap of paper/paper board arising during the course of manufacture of empty match boxes will not attract excise duty. The emergence of such waste and scrap from duty paid paper and paper board is not as a result of manufacturing activity and no excise duty leviable on such item. We note similar view has been held in M/s. Panasonic Energy India Co. Ltd. -2016 TIOL (3061) CES....