TMI Blog1997 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against the order of Collector (A), Bombay dated 18-5-1990. 2. The appellants have sent a letter dated 18th Sept., 1996 incorporating their submissions, and enclosing a sample, and have requested that the matter may be heard in their absence. Accordingly we have perused the records and heard the ld. DR. 3. We find that this matter relates to the classification of a product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial of the article exhibited on the cards. Therefore, by virtue of Note No. 11 of Chapter 48, these hanging cards would be out of the purview of Chapter 48. Even if they are considered as not classifiable under Chapter 49, they could not be classified under sub-heading No. 4823.90, since the said sub-heading excludes Other articles of Board cut to size and shape. As this product is made after cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under Chapter 49. And therefore the ld. Collector (A) was justified in upholding the order of the A.C. 7. We have considered the above submissions. We have also seen the sample of the product filed before us. We observe that it is a card displaying photograph of a lady and the printed reproduction of the coloured design for Topaz Stainless Steel Blades in the form of cut outs with flaps and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that Chapter 49 was more appropriate appears to be correct. In this respect our attention has been drawn towards the HSN Chapters 48 and 49. Chapter 48 covers articles of paper and paper board and the item is obviously an article of paper but that is by itself not sufficient to classify it under Heading 48.23 (which is a residuary entry for products falling under Chapter 48). Further Chapter 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product was classified under T.I. 68 (and not as an article of paper) and was allowed exemption under Notification No. 234/82 as a product of printing industry. The change in the tariff has not made any substantial difference to this position and the article, although a card made of paper or paper board is basically in the nature of advertising material in which printing for display plays the dom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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