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2023 (6) TMI 198 - CESTAT KOLKATAClassification of goods - printed graphics with pictures, printed plastic and PVC sheets, printed graphics, injected graphics, screen graphics with printed pictures, printed on plastic films with logo design brand etc. - to be classifiable under Chapter Heading 4901 of Central Excise Tariff Act, 1985 or not - HELD THAT:- The adjudicating authority has examined the issue on classification and has observed that the “Products of Printing Industry” excepting the glow sign items would properly be classifiable under Chapter subheading No. 4901.90 in terms of Note 2 of Section VII of CET and also in terms of Note 2 of Chapter 49 of Central Excise Tariff. The Tariff rate was ‘Nil’ during 2001-02 and 2002-03, for the products under Chapter sub-heading No. 4901.90. Therefore, the printing of ‘logo’ and ‘designs’ on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. The Adjudicating Authority has also held that the correct classification is 4901.90. The Revenue has not disputed the fact that the observations made by the Adjudicating Authority, are not correct and the product is not classifiable under Chapter Sub-heading No.4901.90. The appeal field by the Revenue, deserves no merit - Appeal dismissed.
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