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2015 (4) TMI 357 - SC - Central ExciseClassification of goods - Classification of Holograms and Holographic films - Classification under tariff entry 39.19 or 49.01 - held that:- It is clear that merely because a particular embossed hologram is self adhesive, therefore in all cases, it will attract entry 39 is not correct. What is to be seen, as has been pointed out above, is whether the self adhesive part of the product is of primary use or the printed matter is of primary use. It cannot be that invariably in all cases, the moment a hologram is self adhesive it will fall within entry 39 without more. After setting out the Explanatory Notes to HSN and the conclusion of such Note that products such as “comic stickers” would not fall within entry 39, the CESTAT arrives at the exactly opposite result without telling us why. Secondly, we are again left guessing as to how the self adhesive aspect of the product is more important than the security aspect of the said product. Equally, there is no reasoning so far as this aspect is concerned. We therefore find that the CESTAT is not correct in the finding reached and the judgment dated 19.12.2003 of the CESTAT is, therefore, set aside. Only one further thing remains. Various arguments were made by both sides on the Rules of Interpretation of the First Schedule to the Central Excise Tariff Act, 1985. - it is not necessary to go into any of these Rules for the purposes of this judgment inasmuch as we have found as a fact, in accordance with Note 2 to entry 49, that the security hologram part of the product in question is primary and the self adhesive part only incidental insofar as the user of the said goods is concerned - Since appellant has paid the duty during the pendency of these appeals. He will be entitled to a refund of the same in accordance with law. - Decided in favour of assessee.
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