TMI Blog2015 (9) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... phs Pvt. Ltd.(1996 (11) TMI 68 - SUPREME COURT OF INDIA) followed. Revenue relied upon the decision of Holostick India Ltd. Vs. Commissioner of Central Excise, NOIDA [2015 (4) TMI 357 - SUPREME COURT], but this case is also helps the assessee and not the Revenue - Decided against the revenue. - Civil Appeal No(S).3489/2006, C.A. No. 2064/2007 - - - Dated:- 1-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Jaideep Gupta, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. Subash Acharya, Adv., Ms. B. Sunita Rao, Adv., Ms. Pooja Sharma, Adv., Mr. Anurag, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mrs Manik Karanjawala, Adv. ORDER These appeals are directed against the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other hand is seeking to classify the same under Sub-heading 4901.90. It may be mentioned that Chapter 49 deals with goods which are classifiable as printing products. Therefore, the question for consideration is as to whether the product in question can be treated as that of printing industry or it is covered by plastic industry. It is not in dispute that the assessee is procuring duty paid plastic film in jumbo roles and slit the same to requisite size. It is then passed through a special machine where the slit plastic film gets bent, sealed and cut and emerges in a tabular form. This tabular form is known as `shrink sleeves'. Since it is done by the assessee for those who require the aforesaid product, there is a printing don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of printing industry, cannot be accepted. What follows from the aforesaid judgment is that each case has to be considered on its own facts and test determinative, whether a particular product falls within one class or the other depends upon the nature of the product with reference to the facts of each case and to cull out what is the true determining purpose for which the product is used and is treated by the traders as well as consumers of the said product. This is so explained by the Court in Metagraphs Pvt. Ltd.(supra) in the following manner: The label announces to the customer that the product is or is not of his choice and his purchase of the commodity would be decided by the printed matter on the label. The printing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r resistance, enhance puncture resistance and tamper proof packing. We may record that the learned counsel for the appellant tried to persuade us to take contrary view by relying upon the another judgment of this Court in Holostick India Ltd. Vs. Commissioner of Central Excise, NOIDA [2015(318) E.L.T. 529(SC), wherein security holograms manufactured using coated metallised film were treated as security holograms and were classified under Sub-Heading 4901.90 of the Central Excise Tariff. In fact, reading of this judgment would clearly demonstrate that this is a judgment which helps the assessee and not the Revenue as it is clear from the reading of para 17 thereof which is extracted below: It is clear therefore, that the question res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication . Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of Central Excise Tariff in the Act and the tariff classification made therein, in case of any doubt the HSN is a safe guide for ascertaining the true meaning of any expression used in the Act. The ISI Glossary of Terms has a different purpose and, therefore, the specific purpose of tariff classification for which the internationally accepted nomenclature in HSN has been adopted, for enacting the Central Excise Tariff Act, 1985, must be preferred, in case of any difference between the meaning of the expression given i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
