TMI Blog2005 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... various job workers. The normal size is 1 ft. x ½ ft., but it varies depending on customer requirement. After the sheets are received from the printers they carry out, the following process. (i) printed sheets are cut on slitters for body blanks. (ii) The body blanks are power pressed for corner cutting. (iii) Thereafter they are folded on hand folding machine. (iv) Hand pressed and punched for fixing, as required in some case, date/calendar on a hand press. (v) Checked for finding packing. They claim that printing of the matter on such sheets hung in various shops/points of sale is not merely incidental to the primary use, but it has a dominant primary role of advertising and thus claim classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The printing was incidental to primary function which was advertising sign plate, which should be classified under 83.10 being excluded from 4901 as per HSN notes. (iii) Duty demands were made under proviso to Section 11A on basis of wilful misdeclaration on the goods cleared during 1-4-1997 to 30-6-2001. The Commissioner confirmed, allowing the SSI benefit, confirmed a duty demand of Rs. 22,16,685/- imposed a penalty of like amount under Section 11AC and demanded the same with interest under Section 11AB. Penalty proceedings on partners were dropped. Hence this appeal. 2.1 The impugned order in Para 17 records a finding - ".....Regarding contention of the assessee that the Show Cause Notice did not explain as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) E.L.T. 630 (S.C.) such sheets of Plastics were held to be classified under Chapter 49. There is no reason not to follow the same for such metal sheet. The distinction brought and attempted by the ld. Adjudicator in Para 18 to 20 of the order impugned, do not enthuse us to differ with the eligibility to classification under Chapter 49 as claimed by the appellants. We find no reason to place these entities under Chapter 83 and or reasons to upheld duty demands. The same is to be set aside. 2.2 The only issue in the present proceedings is whether the appellants product is a printed metal advertisement poster, falling under Heading 4901.90 of the CET or whether the same item is not a printed metal advertisement poster, but is a print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Sign-plates, Name-plates, Address-plates and similar plates, Numbers Letters and other symbols, of Base Metal, excluding those of Heading No. 94.05." The Heading Note in the HSN cover such Sign Boards, name plates etc. which do not cover the entity herein. "The heading includes : Name-plates for districts, streets etc......................... Symbols for inns, shops, factories................................................... Advertising sign-plates.......................................................etc. Address-plates for house, doors................................................ (5) Similar plates and symbols for machines...................................." The department alleges without any evidence or reason, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plates were printed for advertisement of the products. It did not show essential information which was to be added later in manuscript or otherwise..............................." "Considering the goods in question, it is seen that the essential character was derived from the fact that it was a sign plate advertising a certain product. The fact that it was a product of the printing industry, was incidental to its primary function as an advertising plate.........." This reasoning is completely illogical and unintelligible. The printed metal advertisement posters, principal function is advertising and it is so stated in the HSN under Chapter Heading 49.10. The logic of the ld. C.C.E. in the above quotations from Para 16(iii) of his orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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