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2014 (7) TMI 148 - CESTAT BANGALOREClassification - Chapter 49 or 94 - appellant's claim is that vinyl cut graphics, vinyl self-adhesive stickers and translates are not liable to excise duty since they are products of printing industry - Department has classified these items as parts of illuminated signboards. - Held that:- unless an item is part of illuminated signboard, the same cannot be classified under Chapter 9405 - the products such as translates, vinyl self-adhesive stickers and vinyl graphic cut by the appellants cannot be considered as parts of signboards and from the manufacturing process, it emerges that these are products of printing industry since the processes undertaken are covered by the Chapter Note. - appellant’s claim that these items cannot be classified under CETH 9405 has to be accepted. - Decided in favor of assessee. As regards signages on metal base and illuminated glow signs and other materials - parts of signboards - Held that:- appellants are not disputing the liability and therefore the demand on these items has to be upheld. - Since the appellants have not taken registration and have not paid excise duty, we find that the penalty has been correctly imposed - demand on this account confirmed with interest and penalty - Decided against assessee.
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