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C.C.E., Surat-II Versus M/s. Bharat Metal Decorators

2015 (9) TMI 154 - SUPREME COURT

Classification of good - printing of metal backed advertisement material/posters, commonly known as Danglers - Whether the respondent/assessee's product was classifiable under Chapter 49 sub-Heading 4901.90 attracting nil excise duty or it is to be classified 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 .....

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ase in favour of the respondent-assessee holding that the products were classifiable as printed products of the printing industry. - Decided against Revenue. - Civil Appeal No. 2090 OF 2006 - Dated:- 21-8-2015 - Mr. A.K. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Tara Chandra Sharma, Adv., Mr. B. Krishna Prasad,Adv., Ms. Rashmi Malhotra, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Mr. Vivek Sharma, Adv., Ms .....

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ducts of the printing industry; manuscripts, typescripts and plans". As per the assessee, it would be covered by Entry No. 4901.90 i.e."other". Entry 49.01 in totality is produced below: Heading No. Sub-heading No. Description of goods Rate of duty (1) 49.01 Printed books, newspapers, pictures and other products of the printing industry; manuscripts,typescripts and plans (2) 4901.10 Transfers (decalcomanias) 18% (3) 4901.20 Maps and hydro-graphic or Nil similar charts of all kinds .....

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s engaged in the business of printing metal backed advertisement material/posters, commonly known as Danglers, placed at the point of sale, for customers information/advertisement of the products brand etc; the entities have calendars, religious motifs also printed in different languages. The description of some of these products is mentioned in the Order-in-Original which is as under: a) Lifebuoy for health - An advertisement for soap - showing lifebuoy Soap cake with a shield and face of a you .....

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