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2015 (9) TMI 467 - SC - Central ExciseClassification of shrink sleeves - classifiable under Sub-heading 3020.19 or Sub-heading 4901.90 - case of the assessee is that this product is to be treated as one falling under plastic industry - whether the product in question can be treated as that of printing industry or it is covered by plastic industry. - Held that:- we are clear in our mind that the printing was only incidental and the main purpose of the product is to provide tamper protection to the product to make shatter resistance, enhance puncture resistance and tamper proof packing. - Decision in the case of Metagraphs Pvt. Ltd.(1996 (11) TMI 68 - SUPREME COURT OF INDIA) followed. Revenue relied upon the decision of Holostick India Ltd. Vs. Commissioner of Central Excise, NOIDA [2015 (4) TMI 357 - SUPREME COURT], but this case is also helps the assessee and not the Revenue - Decided against the revenue.
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