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TMI Blog2009 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... osing to classify the said products under sub-heading No. 3919.00 denying the claim of the assessee under sub-heading No. 4401.90 and demanded duty for the period 16-9-98 to 2-5-02. It has also been alleged that shim development charges should be included in the assessable value. Original authority confirmed the classification under sub-heading No. 3919.00 and confirmed demand of duty and imposed penalty of equal amount and penalty of Rs. 3.50 lakhs each on the Managing Director and the General Manager. Commissioner (Appeals) only reduced penalties. Hence the assessee-company, General Manager and Managing Director have filed these appeals against the demand of duty and penalties. Revenue also filed appeals against the reduction of penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e side with self-adhesive quality on reverse is classifiable as Self-Adhesive Film under Heading 39.19. of Central Excise Tariff, 1985. He also submits that by Board's Circular No. 195/20/96-CX., dated 3-4-96 it has been clarified that photo-identity cards merit classification under sub-heading 4901.90 but classification of holograms cleared as such, may be decided keeping in view the manufacturing process and end-use etc. on merits of each case. He also submits that demand is not barred by limitation as they have suppressed the manufacturing process to the Revenue. 6. After hearing both sides and on perusal of record, we find force in the submission of the learned DR on the merit of classification. We find that identical issue has already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holograms are stuck to various products by their customers. As the product manufactured by the Appellants possesses the quality of self-adhesive, it cannot be classified in Heading 39.20 of the Tariff as the said heading applies to "other plates, sheets, film, foil and strip, of plastics, whether lacquered or metalised or laminated, supported or similarly combined with other materials or not." As the product does not cease to be a self-adhesive product, it has to be classified under Heading 39.19 and cannot be classified under Heading 39.20 merely because one side of it has been laminated. 9.1 The other question which remains to be examined is whether printing of hologram will make the impugned product a product of printing industry so as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncidental to the primary use of the goods." For this reason "self-adhesive printed stickers designed to be used, for example, for publicity, advertising or mere decoration, e.g. "comic stickers" and "window stickers" mention in HSN Notes below Heading 49.11 would not cover the products of Heading 39.19. In view of this, the decisions relied upon by the learned Advocate are not applicable to the facts of the present matters. In Holographic Security Marking Systems case the product involved was "stamping foils" falling under Heading 32.12 of the Tariff which was classified under Heading 49.01 after the hologram was printed thereon. The Tribunal observed that "until the product became transformed because of the printing of the material on it, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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