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2015 (9) TMI 154 - SC - Central ExciseClassification of good - printing of metal backed advertisement material/posters, commonly known as Danglers - Whether the respondent/assessee's product was classifiable under Chapter 49 sub-Heading 4901.90 attracting nil excise duty or it is to be classified under Chapter 83 sub-Heading 8310 of the Central Excise Tariff Act Chapter 49 deals with "Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans" - Held that:- assessee is engaged in the business of printing metal backed advertisement material/posters, commonly known as Danglers, placed at the point of sale, for customers information/advertisement of the products brand etc; the entities have calendars, religious motifs also printed in different languages. - products cannot be treated as Printed Metal advertisement posters. The Tribunal [2005 (3) TMI 237 - CESTAT, MUMBAI] has considered this aspect in detail. In its impugned judgment the Tribunal had rightly decided the case in favour of the respondent-assessee holding that the products were classifiable as printed products of the printing industry. - Decided against Revenue.
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