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2014 (3) TMI 913 - AT - Central ExciseClassification of goods - printed paper boards (wrappers) - Whether to classify the subject goods under SH 4901.90 ‘as products of printing industry’ as claimed by the assessee or under SH 4823.90 as claimed by the revenue - Held that:- Precedent case has classified similar products of different manufacturers as ‘products of printing industry’ under SH 4901.90. The products so classified include printed PVC films, printed polyethylene coated paper etc. This Bench in the said case held that the printing activity was essential rather than incidental. This view was taken after examining the relevant tariff entries and Section Note (Note-2 to Section 11 of the CETA Schedule) - Decided against Revenue.
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