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Commissioner of Central Excise Versus MMT (I) Pvt. Ltd.

2016 (8) TMI 39 - CESTAT BANGALORE

Classification of pictures, graphics and images printed on selected material like vinyl coated fabric and films which are non-adhesive and which are used on bill boards and hoardings in outdoor advertisements - classifiable under Chapter 4901.90 or 9405 of CETA - Held that:- In the case of Tanzi Screen Arts Vs. CCE, Mumbai reported in [2001 (3) TMI 149 - CEGAT, MUMBAI] , it was observed that, texts, graphics, etc printed on the translucent plastic sheets by means of screen printing to advertise .....

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een filed by the Revenue against the order of the Commissioner (Appeals) dated 31.10.2003 vide which the Commissioner (Appeals) has set aside the Order-in-Original and held that the product manufactured by the respondent fall under Chapter 4901.90 of the Central Excise Tariff Act 1985 and not under Chapter sub-heading 9405.90. Briefly the facts of the present case are that the assessee M/s. MMT (I) Pvt. Ltd. are engaged in the manufacture of products like pictures, graphics and images printed on .....

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Original and held that the goods are to be classified under Chapter 49 as a product of printing industry and hence this appeal by the Revenue. 2. Learned AR for the Revenue submitted that the Commissioner (Appeals) has wrongly decided the classification of the product under Chapter 49.01 as the goods of the printing industry by ignoring the fact that these goods are glossy in nature and have a photographic effect, the printing on which gives rise to a new product which finds a use in the adverti .....

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wrongly relied on Note 2 of Chapter 49 for the purpose of classification of the products manufactured by the assessee and holding that the products are correctly classifiable under Chapter heading 4901.90 merely because the goods are produced under the control of a computer. He further submitted that it is not the nature of the process or activity which determines the classification but the end result of that process or activity i.e. whether or not new and different commercially known product c .....

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the show-cause notice to the respondent with the proposal to classify the goods under Chapter sub-heading 9405.90 as parts of illuminative sign boards. The learned adjudicating authority confirmed the classification under Chapter sub-heading 9405.90 and raised the demand and imposed the penalty of ₹ 25,00,000/- (Rupees Twenty Five Lakhs only) under Rule 25 of Central Excise Rules 2002 along with interest under Section 11AB. From the record and the reading of both the tariff entries i.e. 94 .....

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cripts and plans Chapter sub-heading 9405.90 reads as follows: Lamps and lighting fittings including search lihts and spot lights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having permanently fixed light source, and parts thereof not elsewhere or included specified. 3.1. After analyzing both the Tariff Entries cited supra, the learned Commissioner (Appeals) has observed as under: In order to decide the classification we have t .....

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. The paint/ink is prepared by diluting the concentrate. Full size images are then produced on print machines. The appellant carries out printing by using state of the art, machines, systems and techniques. The final product emerging out of its operations/processed as above is a printed product and cleared as such to the customers. 3.2. Further the learned Commissioner (Appeals) has also placed reliance on the decision of Tanzi Screen Arts Vs. CCE, Mumbai reported in [2001 (131) E.L.T. 656 (Tri. .....

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