Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (9) TMI 154

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under Chapter 83 sub-Heading 8310 of the Central Excise Tariff Act Chapter 49 deals with "Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans" - Held that:- assessee is engaged in the business of printing metal backed advertisement material/posters, commonly known as Danglers, placed at the point of sale, for customers information/ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, Adv., Mr. M. P. Devanath,Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The question that arises for consideration in the present appeal is as to whether the respondent/assessee's product was classifiable under Chapter 49 sub-Heading 4901.90 attracting nil excise duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (3) 4901.20 Maps and hydro-graphic or Nil similar charts of all kinds including atlases, Wall maps, topographical plans and globes, printed (4) 4901.90 Other The competing Entry under which the Revenue wants to recover is Entry 83.10 which falls under Chapt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d face of a young man in shower; b) Brook Bond A 1 Tea - An advertisement for Tea - showing a cup full of strong tea and label of A 1 Tea on the cup; c) Tata 'Agni' Tea - An advertisement for Tea - showing a bride wishing with folded hands and a packet of Tata Agni tea and a slogan in Hindi; d) Palmolive Naturals - An advertisement for Toilet Soaps - showing 3 different p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates