TMI Blog2005 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... used for the same purpose, i.e. either as table coverings or shower curtain, etc. As such it is clear that the printing on the plain sheet is only incidental and does not convert the plain plastic sheets into something different so as to take it away from the Chapter 39 and make it fall under Chapter 49, as a result of printing industry. It is well settled that Chapter 49 covers product of printing industry like labels, etc. which imparts the character to the goods. The Hon'ble Supreme Court in the case of METAGRAPHS PVT. LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, BOMBAY [ 1996 (11) TMI 68 - SUPREME COURT] has, while deciding upon the classification of aluminum labels, has held that printing of the label is not incidental to its use but p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals), Revenue has filed the present appeal. We have heard Shri Hitesh Shah, ld. SDR appearing for the Revenue and Shri Rohan Shah, ld. Advocate appearing for the respondents. 2. The dispute in the present appeal relates to the correct classification of the printed PVC sheets. The Assistant Commissioner vide his order has held that the printed PVC sheets are properly classifiable under sub-heading 3920.39 of Central Excise Tariff Act, 1985 and has consequently confirmed the demand of duty of Rs. 50,44,584.50. On appeal against the said order, the Commissioner (Appeals) accepted the assessee's stand on classification of goods under Chapter 49, as product of printing industry. Hence the present appeal. 3. As per facts on record, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to the following effect :- "Except for the goods of heading 39.18 or 39.19, plastics, rubber and articles thereof, printed with motif characters of pictorial representation, which are not merely incidental to the primary use of goods fall under chapter 49." 7. It is seen from the above note that only those printed goods which are not incidental to the primary use, would be excluded from Chapter 39. The respondents have produced before us plain as also printed PVC sheets. It is seen that the printing on the plain sheets is only to enhance the beauty of the plain sheet and both the types are being used for the same purpose, i.e. either as table coverings or shower curtain, etc. As such it is clear that the printing on the plain sheet is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eometric shape whether or not printed or otherwise surface work, non cut and cut into rectangle, (including square but not further worked). Even if when so cut they become article ready for use". Even the above chapter note makes it clear that printed sheets would continue to fall under Heading 39.20 even when they are printed with pictorial representation. As such, we are of the view that the order of the Original Adjudicating Authority holding that the goods are properly classifiable under Heading 39.20 is correct and the same is accordingly restored. 9. It is also seen that the appellants are clearing printed plastic sheets to the market, in which case the duty is required to be paid on the assessable value of the printed sheets. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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