2023 (6) TMI 198 - AT - Central Excise

Classification of goods - printed graphics with pictures, printed plastic and PVC sheets, printed graphics, injected graphics, screen graphics with printed pictures, printed on plastic films with logo design brand etc. - to be classifiable under Chapter Heading 4901 of Central Excise Tariff Act, 1985 or not - HELD THAT - The adjudicating authority has examined the issue on classification and has observed that the Products of Printing Industry excepting the glow sign items would properly be classifiable under Chapter subheading No. 4901.90 in terms of Note 2 of Section VII of CET and also in terms of Note 2 of Chapter 49 of Central Excise Tariff. The Tariff rate was Nil during 2001-02 and 2002-03, for the products under Chapter sub-heading No. 4901.90. Therefore, the printing of logo and designs on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. The Adjudicating Authority has also held that the correct classification is 4901.90. The Revenue has not disputed the fact that the observations made by the Adjudicating Authority, are not correct and the product is not classifiable under Chapter Sub-heading No.4901.90. The appeal field by the Revenue, deserves no merit - Appeal dismissed.

Summary

Issues involved: Classification of printed graphics under Central Excise Tariff Act, 1985.

Summary:
The Appellate Tribunal CESTAT KOLKATA heard an appeal by the Revenue against the classification of printed graphics by the respondent under Chapter Heading 4901 of Central Excise Tariff Act, 1985. The Revenue contended that the products should be classified under Chapter Sub-heading 9405.90, attracting Central Excise duty. The adjudicating authority examined the issue and found that the products, except glow sign items, were properly classifiable under Chapter subheading No. 4901.90. The Tribunal noted that the correct classification is 4901.90 and upheld the impugned order, dismissing the Revenue's appeal as it lacked merit.

The adjudicating authority considered the submissions and evidence provided by the respondent, including invoices and sales statements, to determine the proper classification of the printed graphics. It was found that the products fell under Chapter subheading No. 4901.90, which had a tariff rate of 'Nil' during the relevant period. The authority also noted that the products did not qualify for exemption under specific notifications due to their classification. The Revenue did not dispute the authority's findings regarding the classification of the products.

Based on the examination of the evidence and legal provisions, the Tribunal concluded that the printed graphics, excluding glow sign items, were correctly classified under Chapter subheading No. 4901.90. As a result, the appeal by the Revenue was deemed to lack merit, and the impugned order was upheld, leading to the dismissal of the appeal.

In conclusion, the Tribunal affirmed the classification of the printed graphics under Chapter subheading No. 4901.90, as determined by the adjudicating authority. The Revenue's appeal challenging this classification was dismissed for lacking merit, thereby upholding the impugned order.