TMI Blog2006 (3) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... sented by : Ganesh Havanur CORAM : Dr. S.L. Peeran, Judicial Member T.K. Jayaraman, Technical Member Per: T.K. Jayaraman: This appeal has been filed against the OIA No. 22/2003-ST dated 31.3.2003 passed by the Commissioner of, Customs Central Excise (Appeals), Cochin. 2. The appellant M/s. Zodiac Advertisers, Cochin are engaged in the manufacture of Screen Printed Materials. They had obtained registration as a small scale unit from the district Industries Centre, Ernakulam for printing of stickers, labels, visiting cards, etc. using raw materials such as paper, gum, card, ink, plastic sheet, aluminium sheet and C.T. Sheets. Revenue proceeded against the appellants on the ground that they were engaged in the business of runni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove findings. 3. Shri S Raghu, the learned Advocate appeared for the appellants and Shri Ganesh Havanur, the learned SDR for the Revenue. 4. The learned Advocate informed the Bench that the appellants are purchasing the required materials and carry out the activity of screen printing. Even though the appellants are known as M/s. Zodiac Advertisers, the name is a misnomer in the sense that the appellants are not advertisement agencies. In this connection, our attention was invited to Board's clarification reproduced in Trade Notice dated 16.9.1999 of the calcutta Commissionerate wherein it has been clarified that persons engaged in the activity of compilation, printing and publishing of telephone directories, Yellow pages and business di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of making and preparing the advertisement. He supported the reasoning of the lower authorities. 6. We have gone through the records of the case carefully. Advertisement, according to the under-standing of laymen, is promotion of goods, services, companies and ideas. Modern advertisement is carried out in various ways and it is a very highly professionalised area. When a company wants to promote its product, normally, the work is entrusted to an advertisement agency. Advertisement is a highly creative work. Quite a bit of cerebral input is needed. There is conceptualisation, visualisation, designing etc. While advertising, the intention is to influence the mind of the people who watch the advertisement. There are various ways of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or making items such as vinyl stickers, corrugated light boxes, PVC balloons, vehicle tyre stepney covers along with the art work given. The appellant merely manufactures the products as per the instructions and specifications of the job undertaken. Moreover, the appellant is not carrying out any exhibition of advertisement. It is seen that the appellants who merely manufacture screen printed products as per the directions of the advertiser, cannot be called as an Advertisement agency in the absence of any creative activity and services relating to preparation, making and display of advertisement on his part. To be called as an 'advertising agency', all the activities mentioned in the definition should be carried out by the person. We can p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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