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2018 (4) TMI 147 - AT - Central ExciseLiability of duty - printed material used as an advertisement for the products - Department is of the view that it is packed material and falls under Chapter 48 and hence, liable for duty - Held that: - identical issue has come up before the Calcutta High Court in the case of CCE, Kolkata-Ill Vs. Harbans Lal Malhotra [2008 (8) TMI 232 - CALCUTTA HIGH COURT] where it was held that the material used by the respondent cannot be said to be advertising materials - appeal dismissed - decided against appellant.
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