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2015 (3) TMI 590 - SC - Central ExciseClassification of goods - manufacture - printed trade advertising material - Classification under heading 49.01 or heading 94.05 - Held that:- Process of manufacturing undertaken by the respondent i.e. printing is done by using thermocopied machine and therefore, it would fall under the head 49.01. By no stretch of imagination, such goods can be classified under the head 94.05 as no lamps and lighting fittings or search lights or spotlights are used by the respondent for the purpose of illuminated signs or illuminated name plates and sign boards. We, therefore, agree with the finding of the Tribunal. - Decided against Revenue.
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