Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 100 - AT - Central ExciseClassification of goods - Whether product ‘PVC films’ printed with logos is classifiable under Chapter 490190 or 3920.39 - Held that:- Hon’ble Supreme Court in the recent judgment in the case of Holostick India Ltd. Vs. Union of India [2015 (4) TMI 357 - SUPREME COURT] settled the issue of what construes the products of printing industry classifiable under Chapter 4901 of CETA, 1985, wherein it was observed that: It is important to remember therefore, that the primary use of the product is security and not the quality of being adhesive. Here again, a simple example will suffice. Take an adhesive tape with a monogram printed upon it. The primary use of such tape is by virtue of its adhesiveness to bind and package containers in which goods are to be stored and transported. Obviously, in such an example, the printed monogram of such adhesive tape would be incidental to the primary use of the said goods - the adhesive tape. By way of contrast, in the present case, the factor of adhesiveness is incidental to the primary use to which the goods are put, namely, that they are to be used for security purposes. Also, the HSN Explanatory Notes are relevant, which according to the judgment of this Court reported in 'Collector of Central Excise, Shillong v. Wood Craft Products Ltd.' [1995 (3) TMI 93 - SUPREME COURT OF INDIA] Decision relates to product ‘hologram’ and the Hon’ble Supreme Court held that it is a product of printing industry classifiable under Chapter 49. The only difference in the present case is the goods are PVC film printed with logos. - By respectfully following the above decision of the Hon’ble Supreme Court and the Tribunal’s decision in Srikumar Agencies (supra), we hold that the product “printed PVC film” is classifiable under Chapter 490190 chargeable to nil rate of duty. Accordingly, the impugned order is set aside - Decided in favour of assessee.
|