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2015 (10) TMI 42 - AT - Central ExciseClassification of goods - classification of hologram under Chapter 39 or Chapter 49 of CETA - Held that:- As per HSN Note (2) of Chapter 49 the security holograms the product in question where the primary use is of security and self-adhesive is only incidental and therefore rightly falls under chapter 49 as a product of 'printing industry'. By respectfully following both the Hon'ble Apex Court decisions (2015 (4) TMI 357 - SUPREME COURT), (later decision is of appellant's own case) we hold that appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA and find that hologram produced by the appellants are not covered under any of the excluded items i.e. Ch.39.18, 48.14 or 48.21 of HSN of Chapter 49. - excise duty demand confirmed on the Hologram classified under 39199090 is liable to be set aside. Consequently penalties imposed on the main appellant as well as on the other appellants are also liable to be set aside. - Decided in favour of assessee.
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