Almanac and Teacher Planner Classified Under Chapter 48 as Writing Materials Despite School-Specific Content

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....CESTAT upheld that Student Almanac and Teacher Planner are properly classifiable under Chapter 48 (Articles of Paper/Paperboard) rather than Chapter 49, as they primarily serve as writing materials with 90% blank space despite containing school-specific information. The Tribunal confirmed denial of exemption for waste and scrap under N/N. 27/2011-CE. However, CESTAT ruled in favor of the assessee regarding limitation period, finding no evidence of intentional duty evasion or fact suppression, thus setting aside demands for the extended period. Penalties under Section 11AC were correctly removed, and the penalty imposed on the Director under Rule 26 was appropriately set aside as there was neither goods confiscation nor wrongful Cenvat credit claims. Appeal dismissed.....