2008 (12) TMI 473 - AT - Central Excise

Summary

Issues involved: Classification of printed plastic sheets under different headings of the Central Excise Tariff Act.

Classification under Heading 49.01:
The assessee classified the printed plastic sheets under Heading 49.01 as "products of printing industry," which was upheld by the Ld. Commissioner (Appeals). The Revenue, however, claimed classification under Heading 94.05 as "parts of illuminated signs." The Tribunal noted that in a previous case, Sri Kumar Agencies v. CCE, a similar product was classified under Heading 49.01, and the issue was referred to a Larger Bench of the apex Court. The Tribunal also considered the case of Tanzeem Screenarts v. CCE, where printed plastic sheets were classified under Heading 49.01 and not under Heading 94.05. As there was no stay on the operation of these decisions, the Tribunal followed the judicial precedent and affirmed the classification done by the lower appellate authority. Consequently, the Revenue's appeal was dismissed.

Conclusion:
The Tribunal upheld the classification of printed plastic sheets under Heading 49.01 based on judicial precedents and dismissed the Revenue's appeal.