TaxTMI 
TaxTMI 
2024 (7) TMI 62
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....y already paid by the appellant was proposed to be appropriated. After due process of law, the original authority confirmed the proposals in the SCN. 2. Aggrieved by such order, the appellant filed appeal before the Commissioner (Appeals) who vide Order-in-Appeal No.32/2004 (M-IV) dated 18.06.2004 classified the Printed paper labels under Chapter heading 48.21 and reduced the demand of duty to Rs.46,190/- besides refraining from imposing penalty under Rule 25 of the Central Excise Rules, 2002. 3. The above order was challenged by the department by filing an appeal before the Tribunal contending inter alia that the appellant had cleared one consignment of goods vide Invoice dated 04.04.2002 on payment of duty @ 16% ad valorem which proves that the appellant has opted to pay duty at normal rate and therefore is not liable for SSI exemption under Notification No.8/2002-CE dated 1.3.2002 as amended. The Tribunal vide Final Order No.662/2012 dated 11.6.2012 set aside the impugned order and remanded the matter for fresh decision by the Commissioner (Appeals). 4. In such de novo appeal hearing, the Commissioner (Appeals) vide order impugned herein determined the classification of the g....
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.... products of the printing industry; manuscripts, typescripts and plans 4901.90 Others NIL ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 4821.00 Paper or paperboard labels of all kinds, whether or not printed 16% 5.5 An examination of the product in question reveals that pictures, motifs and legends are printed either on plastic or paper sheets or a combination of both as per customer's specifications. The question of classification of such labels have already been gone into in detail by several Tribunal decisions and it has been concluded that such products are classifiable under chapter heading 49 as products of the printing industry. 5.6 The Hon'ble Supreme Court in the case of Johnson & Johnson Ltd. Vs.CCE, Mumbai - 2003 (156) ELT 166 (SC), reversed the decision of the Tribunal and held that paper printed labels are eligible for exemption. The relevant para reads as under : "The dispute before us is only in relation to Printed plastic labels, Printed cloth labels and Printed aluminium labels. In regard to Printed paper labels, there is no dispute before the Tribunal either and that part of the order of the Tribunal in relation thereto has now become final....
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.... of pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49. 6.1 According to the budgetary changes, the above new tariff heading 48.21 came into force from 1.3.1988. As per Section Note 11, except for the goods of heading 48.21, any paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, would merit classification under Chapter 49. The goods cleared by appellant during the impugned period were only printed paper labels. CETH 4821 specifically mentions "paper or paper board labels". The word "labels" is specifically mentioned in Heading 4821 and therefore the impugned products should fall under 48.21. They cannot fall under Chapter 49 as contended by the appellant. The printing is only incidental and not for primary use. CETH 4821 takes in all goods in the nature of paper or paperboard labels whether or not printed goods. 6.2 It is submitted that the appellant is liable to pay duty @ 16% ad valorem and is not eligible for NIL rate of duty applicable to products of printing industry. It is prayed tha....
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....pe scripts and plans 4901.10 - Transfers (decalcomanias) 16% 4901.20 - Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed Nil 4901.90 - Other Nil 5. Bare perusal of the entry 4901 90 shows that the goods that came out of appellant's place of manufacture was a printing product, which is broadly covered under the phrase "and other products of the printing industry". This suffices to dispose the appeal with the reasoning given by the heading itself, that product came out of the printing industry cannot fall under the Tariff sub-heading 4821 00 but shall fall under sub-heading 4901 90. 6. We have perused the Tariff Entry No. 4821 00. The goods that is described therein "paper or paperboard labels of all kind, whether or not printed". There was no evidence shown to us to ascertain whether the goods were paperboard labels since no description is available in the impugned order. We would have appreciated contention of Revenue, had there been paper or paper-board manufactured without print. But that is not the case of Revenue. Therefore, the s....
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....e said item (i.e. Printed Paper Labels) is also covered by the Hon'ble Supreme Court judgment. 2. Ld. Counsel for the respondent submits that there was no dispute about the classification of printed paper labels as same were classifiable under 4818.90 and were exempted vide Sr. No. 13 of Notification No. 228/86-C.E., dated 3-4-1986 as amended from time to time. He further submitted that there was no dispute about the printed paper label even before the Tribunal. Later on Hon'ble Supreme Court has considered all the four items as product of printing industry and all the four items would therefore be eligible for NIL rate of duty. As far as printed paper labels are concerned even otherwise printed paper labels are chargeable to NIL rate of duty vide Notification No. 228/86, dated 3-4-1986 as amended by Notification No. 259/86, dated 24-4-1986. 3. Ld. AR reiterates the ground of appeal. ' 4. We have gone through the ground of appeal as also order of the Hon'ble Supreme Court. Printed paper labels classification was not under dispute and the said entry is chargeable to NIL rate of duty under Notification No. 228/86, dated 3-4-1986. In the appeal Hon'ble Supreme Court has held tha....