TMI Blog2015 (3) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the Tribunal. - Decided against Revenue. - Civil Appeal Nos. 4228-4229 of 2001, Civil Appeal No. 4642 of 2004 - - - Dated:- 9-3-2015 - A. K. Sikri And Rohinton Falinariman,JJ. For the Appellant : Mr. Ashok Panda, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Kiran Bhardwaj , Adv. Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V Lakshmi Kumar, Adv. Mr. M P Devanath , Adv. Ms. Charanaya L, Adv. Mr Aditya Bhatta , Adv. Mr. Prashanth S Shivadass , Adv. Mr Ambarish Pandey , Adv. Mr. Ravinder Narain, Adv. Mr. Ajay Aggarwal , Adv. Ms. Mallika Joshi, Adv. Ms. Ruchika , Adv. Mr. Rajan Narain, Adv. ORDER C.A. No. 4642/2004 A preliminary submission is made by Mr. Ravinder Narain , learned counsel for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the control of a computer, embossed, photographed, photo-copied, thermocopied or typewritten. Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 49.01 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, type-scripts and plans 4901.10 Transfers (decalcomanias) 20% 4901.20 Maps and hydrographic or similar charts of all kinds including atlases, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt . 29.11.98 has similarly stated that the designs/images for the illuminated signs and glow signs is first digiatlly printed on paper, and the design / image is then transferred from the paper to other media like flex or vinyl according to the clients requirements by using a transfer machine. The process employed by M/s CSPL for making their product was explained at length during the personal hearing held on 25.1.2000 and has been elaborated in the written brief No. CSPL /29 16? March 6, 2000 which summaries the submissions made during the persona hearing. It has been explanted that the file containing the text and pictures which has to be made into trade advertising material is recovered from the customer in the form of a computer floppy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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