- (1.) Civil Appeal No. 285 of 2007.
(2.) IN this case, the issue involved relates to classification of the product "printed thermal paper rolls" manufactured and cleared by the Respondent. According to the Respondent -Assessee, they are classified under Chapter Heading 49.01 of the Central Excise Tariff Act, 1985, whereas the case of the Department is that the proper classification is under Head 4811.90. The aforesaid two Chapter Heading Entries are described as under: - "49.01 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. 4901.10 - Transfers (decalcomanias). 4901.20 - Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed. 4901.90 - Other. 48.11 - Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface - coloured, surface -decorated or printed, in rolls or sheets, other than goods of the kind described in Heading No. 48.03, 48.09 or 48.10. 4811.10 - Tarred, bituminized or asphalted paper and paperboard. 4811.20 - Gummed or adhesive paper and paperboard - paper and paperboard coated, impregnated or covered with plastic (excluding adhesives): 4811.31 - Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixture thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates. 4811.39 - Other. 4811.40 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol. 4811.90 - Other". From the aforesaid, it would be clear that as per the Assessee, it is essentially printing work which is done by the Assessee relating to the product in question and, therefore, the product comes under Chapter Heading 49.01 which pertains to printing.
(3.) WE find that in the show cause notice itself, the process of manufacture which was seen and explained by the Company's Director and accepted by the Revenue is described as under: "The main raw material is 'one side coated thermal paper' in jumbo roll, which is imported. The jumbo/Mother Thermal paper roll are generally of two width sizes i.e. 336 mm & 418 mm. this one side coated Thermal Paper Rolls are loaded on a printing machine. Some particulars as per the requirement of buyers are printed on the uncoated side of Thermal Paper, the coated side remaining blank. In some cases monogram of the buyer is printed as background on the Thermal coated side. The end of the paper roll winds upon the reminder as printing starts. The rolls are then first cut into smaller rolls and then slitted into rolls of dimensions of width 82.5 mm. After wrapping in polythene, these small rolls are packed in a box. Sometimes during the process of slitting, small rolls do not attain the required length and are sorted out as 'oversized'. At the time of visit, they were manufacturing Thermal Paper Rolls for M/s. Pan India Network Infravest (P) Ltd. They had also manufactured Thermal Paper Rolls for M/s. Bangalore Turf Club (hereinafter referred to as BTCL) and M/s. Cairs Computer Aided Information and Research Service (P) Ltd. (in short CAIRS) under logo/brand 'Playwin', 'BTCL' & 'Fortune' respectively.";