TMI Blog2001 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... sit. 2. The appellant obtains translucent plastic sheets on which it prints graphics and texts to advertise particular products. We are told that screen-printing is used for this purpose. The appellant returns the plastic sheets to the customers. It is not disputed that these sheets are parts of illuminated signs used for advertising goods and services. The sheets in printed material are placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere specified would fall classifiable under that heading. 4. The process of printing undertaken by the appellant before us is different from the order of Classic Strips (P) Ltd. In that matter, the Commissioner had held that the process undertaken by Classic Strips Pvt. Ltd. was not one of printing for the reason that it undertook the series of new process, some of which he felt did not constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of new product of advertisement medium. And this product is the essence of the advertisement medium, as glow sign box or hoarding without glossy high value printed sheet having photographic effect has no value or will have no ornamental or functional value. This product in trade parlance is known as the medium for exhibiting advertisement, therefore, the product of TSA is not merely incidental ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a frame and provided illumination for the text contained in it and displayed with the desired effect. It would therefore not be correct to say that merely by the process of printing a new product emerges. Such an interpretation would also render redundant the words "not elsewhere specified" occurring in Heading 84.05 (sic.). We therefore hold that the sheets were correctly classifiable under C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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