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2015 (3) TMI 590 - SUPREME COURT

2015 (3) TMI 590 - SUPREME COURT - 2015 (318) E.L.T. 20 (SC) - Classification of goods - manufacture - printed trade advertising material - Classification under heading 49.01 or heading 94.05 - Held that:- Process of manufacturing undertaken by the respondent i.e. printing is done by using thermocopied machine and therefore, it would fall under the head 49.01. By no stretch of imagination, such goods can be classified under the head 94.05 as no lamps and lighting fittings or search lights or spo .....

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r. 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 respondents that the Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench at Chennai has decided the matter in favour of the appella .....

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ed by the learned counsel for the appellant . We, accordingly, dismiss the appeal on the aforesaid ground alone. C. A. No(s). 4228-4229/2001 These appeals have been filed by appellant against the order no. C-II/248-49/ WZB /2001 dated 1st February, 2001 passed by the Customs, Excise and Gold Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No. E/2611/2000 & 2612/2000/Mum. By the said order the tribunal allowed the appeals which were preferred by the respondents herein questioning the .....

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oods 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, wall maps, topographical plans and globes, printed Nil 4901.90 Other Nil 94.05 94.05.00 Lamps and lighting fittings including search-lights and spotlights and parts thereof, not elsewhere specified or included; illuminated si .....

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terial" has stated that the required image is first printed digitally on electrostatic paper using an electrostictic machine and toners; in the next step of the process the image on the electrostatic paper is transferred on to the surface (such as vinyl or flex material) on which the image is required to be reproduced; for requirement of glow signs [where the image is illuminated form the back] the plotted vinyl is further pasted on polycarbonate sheets which in turn are to be fitted into t .....

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e 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. The floppy is then loaded into a computer controlled printing machine which prints the text/pictures on a sheet of electrostatic paper .....

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