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2016 (8) TMI 39 - CESTAT BANGALOREClassification of pictures, graphics and images printed on selected material like vinyl coated fabric and films which are non-adhesive and which are used on bill boards and hoardings in outdoor advertisements - classifiable under Chapter 4901.90 or 9405 of CETA - Held that:- In the case of Tanzi Screen Arts Vs. CCE, Mumbai reported in [2001 (3) TMI 149 - CEGAT, MUMBAI] , it was observed that, texts, graphics, etc printed on the translucent plastic sheets by means of screen printing to advertise goods and services are classifiable under 49.01 as product of printing industry and not under heading 94.05 as part of illuminated signs not elsewhere specified. - The product in question are to be classified under 49.01 - Decided against the revenue.
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