2025-VIL-310-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification, Thermal paper, Printed material, Chapter 48 vs Chapter 49 - The appellant, imported "Thermal Paper" in jumbo rolls and after printing logo, name, address, and advertisement matter, cleared the "ATM Rolls" by classifying them under CETH 49019900. The department alleged that the product was not printed paper as it was merely a thermal paper bearing customer details and sought to re-classify the product under Tariff Item 4811 9099 of CETA attracting 10% duty with applicable cess - Whether the Printed Thermal ATM Rolls are classifiable under CETH 49019900 or under CETH 48119099 - HELD - The printed thermal paper rolls are to be classified under Chapter 49 and not under Chapter 48. The Tribunal relied on the Supreme Court decision in Commissioner of Central Excise vs. Gopsons Papers Ltd., which held that where the printing is not merely incidental but essential to the primary use of the product, the goods are to be classified under Chapter 49 as "products of the printing industry" - Chapter 49 specifically covers printed products of the printing industry, while Chapter 48 is of a general nature covering paper and paperboard. The Tribunal distinguished the facts of the present case from the Supreme Court decision in ITC Ltd. v. Collector of Central Excise, Madras, which dealt with classification of printed packaging materials where the printing was incidental to the primary use - the printing on the thermal rolls was essential to their primary use as ATM receipts and statements. Therefore, the printed thermal paper rolls are correctly classifiable under Chapter 49 as "products of the printing industry" - the demand confirmed by the lower authorities is set aside and the appeals by the appellant are allowed
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