Senior Manager ( P&S) v. Commissioner of Central Excise -Mumbai-I

CESTAT22 Sept 2026E/87656/2016

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From the record, as published by the registry

No order text is published upstream for this record. The document itself carries the full text.

This is one of 1,952 CESTAT Excise Appeal cases decided by the CESTAT in 2026.

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CESTAT Excise Appeal 2026

Senior Manager ( P&S) vs Commissioner of Central Excise -Mumbai-I — CESTAT (2026) — LawSathi Research

¶34

“2…. The fact of the case is that the appellant Central Railway printing press located at Byculla, Mumbai are engaged in printing various forms such as hospital form, leave application form, reservations form application form for passes, application form for privileged tickets and similar various forms for different purposes. These forms are used by Central Railway for their own day to day function as captive use. Revenue issued various show cause notices alleging that Central Railway printing press engaged in manufacture of excisable goods viz. Registers, accounts books, various forms, order books, receipt books, letter pad, memorandum pads and similar articles binding folders, file cover, mainly business and other articles of stationery papers and paper board etc. which are classified under 4820.10 of Central Excise Tariff Act, 1984 product of this chapter attracts duty. Various show cause notices were issued wherein excise duty classifying under Chapter 482010 and valuation under Rule 8 of Central Excise (Valuation) Rules, 2000, the demand was proposed. The appellant took stand that their product is of printing industries and correctly classifiable under chapter 4901 which attracts NIL rate of duty. Second ground they have taken that goods is not for sale it is for captive consumption therefore in view of Hon’ble High Court in the case of Moti Laminates (P) Ltd. v. CCE - (1995) 3 SCC 23 = 1995 (76) E.L.T. 241 (S.C.) it is not excisable goods as non-marketable goods. In the adjudication, the demand raised in show cause notices were confirmed holding that products in question are classifiable under Chapter 4820 and not under 4901 on the ground that product are registers, account books, various forms, order books, receipt books, letter pad, memorandum pads and similar articles binding folders, file cover, mainly business and other articles of stationery papers and paper board which are covered under 482010. On the issue of marketability, the adjudicating authority has held that products are commercial known goods in the market for being bought and sold. It was contended that it is necessary that goods should be marketed, even if product is consumed captively the status of marketability will not change. Being aggrieved by the impugned order appellant filed these appeals.

¶44

6.1 From the HSN explanatory notes, it is seen that Heading 4823 excludes products like lottery tickets, scratch cards, raffle tickets and tombola tickets. Similarly, HSN explanatory notes to Heading 4901 clearly shows that “certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter. Thus, printed forms, travel tickets, circular letters, identity documents and cards printed with messages, notices, etc. requiring only the insertion of particulars, e.g. dates and names are classified in this heading. The said notes further say that tickets for admission to places of entertainment, tickets for travel by public or private transport or other similar tickets are also included in Chapter 49. From the explanatory notes, it is clear that the impugned goods, namely, ATM printed rolls, lottery ticket printed rolls and bus ticket printed rolls would merit classification under Chapter 49 as “products of the printing industry”. The decision of this Tribunal in the case of Gopsons Papers Ltd. and Sai Security Printers Ltd. (cited supra) also clearly held that lottery tickets, bus tickets, cheque books, etc. printed on thermal paper rolls and cut to size are classifiable under Heading 4901.90 as products of the printing industry. In the case of Metagraphs Pvt. Ltd., the Hon’ble Apex Court held that if printing brings into existence a product, the resultant product would be a “product of printing industry”. In the case before us, it is not in dispute that the printing on the thermal sheets/rolls of paper brought into existence, receipts for the ATM, lottery tickets and rolls for bus tickets. Therefore, printing is not merely incidental to the use of the product as such printing imparts a substantial character and quality to the product. It is true that while actually using, certain particulars are required to be entered in these rolls by the ATM or the lottery

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