TMI Blog2014 (3) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... s classified similar products of different manufacturers as ‘products of printing industry’ under SH 4901.90. The products so classified include printed PVC films, printed polyethylene coated paper etc. This Bench in the said case held that the printing activity was essential rather than incidental. This view was taken after examining the relevant tariff entries and Section Note (Note-2 to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts of printing industry as printing is merely incidental to the primary use of the goods. According to them, primary use of the goods is packing of other goods. On this basis, Appellate Commissioner s order has been challenged in the present appeal. 3. It appears from the impugned order that the learned Commissioner (Appeals) followed the Tribunal s decision in Srikumar Agencies case [2000 (37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paper etc. This Bench in the said case held that the printing activity was essential rather than incidental. This view was taken after examining the relevant tariff entries and Section Note (Note-2 to Section 11 of the CETA Schedule). The facts of the present case being similar to those of the cases considered in Final Order dated 11-10-2011 ibid, we follow that precedent and uphold the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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