News Update

GSTN activates functionality to file quarterly GSTR-1 returns for taxpayers having less than Rs 1.5 Cr turnoverCBEC Chairperson asks for expediting work relating to division of taxpayers; verification of transitional credit claims & timely revenue analysisWidespread tax evasion compelled GST Council to advance e-Way Bill: Sushil ModiGuwahati DRI nabs three persons with gold bars worth Rs 2.4 CroreGST - If ownership of imported goods kept in bonded warehouse is transferred, such transaction to be liable to IGST, clarifies CBECAP CM to position his State as Education HubUS taxpayers not hopeful of decline in taxes next year: PollsSC orders re-examination of 349 FDC medicines such as Corex Cough syrup + Vicks Action 500e-Way Bill - GST Council decides to notify it from Feb 1, 2018 on Inter-State movement of goodsIncome tax - Figures mentioned in loose sheet cannot be automatically treated as incriminating material, for initiating reopening: ITATCX - Revenue failing to cause enquiry to ascertain truth from IT Dept. regarding seizure of document shall not debar appellant from respective claim of CENVAT credit: CESTATFM urged to hike TDS limit for bank interest and extend date of Masala Bond TDSNewsprint publications - UP tops tally; followed by MaharashtraUnion Cabinet clears bill to substitute MCI Act to regulate 40% seats even in private medical collegesExports picks up in Nov but trade deficit also swells between Apr-NovDebit Card Payment - Govt to reimburse banks MDR charges on transactions upto Rs 2KGovt has fixed ceiling prices of 849 medicines so far: MandaviyaConsumer Helpline receives over 3 lakh plaints relating to e-commerce, banking, insurance, telecom and real estate sectorsNovember exports gallops @30.5% in Dollar termsPre-Budget Meet - Bankers urge FM to hike TDS limit of bank interest from Rs 10KCabinet okays proposal to reimburse banks MDR charges for debit card payments upto Rs 2000Cabinet approves subsidy to industrial units located in N-ECabinet okays UNESCO's Training Centre for Operational Oceanography in HyderabadCabinet okays special package for employment generation in leather & footwear sectorsCabinet okays 2nd financial restructuring proposal of Konkan Railway Corporation Limited (See 'TOG News')Cabinet nod to subsidize MDR charges on digital payments (See 'TOG News')Govt substantially reduces tariff value of gold, silver and edible oilsGST - Nebulous state of affairs - Court fully justified in initiating action for contempt, however, considering sensitivity of matter, is inclined to give one more opportunity to respondent to consider representations and pass orders: HCPM to launch 60MW Tuirial Hydro Power Project tomorrow
 
CX - Newsprint is defined as paper 'intended' for printing of newspaper - it is not necessary that such paper should be 'compulsorily' used for printing of newspaper: CESTAT

 

By TIOL News Service

MUMBAI, OCT 11, 2017: THIS is a Revenue appeal filed in the year 2006.

The respondent is engaged in the manufacture and clearances of different varieties of paper falling under Chapter 48 of the CETA, 1985.

The Ministry of Industry, Department of Industrial Policy and Promotion, New Delhi vide S. No. 797 (E) dated 29/09/1995 declared the respondent's unit as a "mill producing News Print".

For the purpose of Chapter 48, "News Print" [4801] is defined by Notification No. 23/98-CE dated 01/08/1998 as a paper of kind – (a) intended for the printing of newspaper and (b) manufactured by a manufacturer of news print specified under Schedule-1 of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper, which is registered by the registrar of Newspapers of India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). Newsprint, in Rolls or sheets is subject to Nil Rate of duty as per Tariff.

During scrutiny of the records, it was noticed that the respondent had sold "newsprint" paper (4801) without payment of Central Excise duty to the following customers, who were registered under the provisions of the Press and Registration of Books Act, 1867.

a) Ashwani Printers, Bangalore

b) Andhra Law Times, Hyderabad

c) Golden Gate Success Line, Bangalore

It is the claim of the department that upon perusal of the registration certificate of the above customers, it was revealed that they were engaged in publication of monthly/fortnightly journals and educational textbooks and not newspaper.

And, therefore, the respondent is not entitled for the benefit of the Nil Tariff rate read with Notification No. 23/98-CE dated 01/08/1998.

The demand of CE duty was confirmed by the adjudicating authority but the Commissioner(A), after appreciation of various details and definition of newsprint as provided under Notification No. 23/98-CE dated 01/08/1998, allowed the appeal.

Therefore, the revenue is before the CESTAT.

After considering the submissions made by both sides, the Bench adverted to the definition of 'Newsprint' and observed -

"5.1 As per the above definition, the paper should be of a kind, which is intended for printing of newspaper , it is not necessary that such paper should be compulsorily used for printing of newspaper . In the present case there is no dispute that the paper supplied by the respondent is of a kind which can be used for printing of newspaper and the second criteria is that it should be manufactured by a manufacturer or news print specified under Schedule -1 of the news print control order 1962. On perusal of the order dated 20/09/1995 issued by Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion, the respondent's mill has been notified in pursuance of Item 3 of Schedule-1 read with sub-clause (e) of Clause 2 of the Newsprint Control Order, 1962, as a mill producing Newsprint. Therefore, the aforesaid criteria of mill being a manufacturer of newsprint is not under dispute. The other criteria is that the newsprint should be supplied against a purchase order placed upon such manufacturer by a news print, which is registered by the Registrar of newspaper for India under the provisions of Press and Registration of Books Act, 1867. As per the registration certificate of the buyers produced by the respondent, it is observed that the buyer is registered by the Registrar of newspaper for India as a "newspaper". As per this certificate, the criteria of buyer to be registered as newspaper under the provisions of Press and Registration of Books Act, 1867 also stand fulfilled. It is not necessary that the buyer should be compulsorily print the newspaper and the news print supplied by the respondent should be used in printing of such newspaper. The criteria is limited to the buyer should be registered as newspaper, which is not under dispute. Therefore, in our considered view, the newsprint supplied by the to the various buyers are clearly covered under the definition of "newsprint" as provided under Notification No. 23/98-CE dated 01/08/1998 ."

The order of Commissioner(A) was upheld and the Revenue appeal was dismissed.

(See 2017-TIOL-3679-CESTAT-MUM)


POST YOUR COMMENTS
   
Shemaleup.net x-comics.org vr-porn360.net