9911796707
TMI Blog1997 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... e records and heard the ld. DR. 3. We find that this matter relates to the classification of a product called Hanging Cards. The appellants have submitted that prior to 28-2-1986, their products, "Hanging Cards" were approved as Product of Printing Industry and were allowed exemption under erstwhile Notification No. 234/82, dated 1-11-1982. 4. Hanging cards are posters with advertising material printed thereon along with sample of advertised article. They are displayed in the shops for advertising the articles attached to them. 5. As per the explanation appearing in para 3 of page 692 of HSN, read with explanation appearing on page 699 of HSN which is equivalent to Heading No. 49.01 of Central Excise Tariff. In this case p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the above submissions. We have also seen the sample of the product filed before us. We observe that it is a card displaying photograph of a lady and the printed reproduction of the coloured design for Topaz Stainless Steel Blades in the form of cut outs with flaps and incorporating designs apparently intended for advertisement of the material. It could be hanged like a calendar. However, it also appears that in the empty blank space covered by flaps the containers of the blade packet (with or without their contents) could also be possibly inserted and that is why a question has arisen whether it is required to be considered as an article of paper or as a product of printing industry. In my opinion what strikes the eye most is the adve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of the Tariff also the product was classified under T.I. 68 (and not as an article of paper) and was allowed exemption under Notification No. 234/82 as a product of printing industry. The change in the tariff has not made any substantial difference to this position and the article, although a card made of paper or paper board is basically in the nature of advertising material in which printing for display plays the dominant role. We therefore, set aside the impugned order and accept the appeal with the direction that it should be re-classified in the above heading and reassessed thereafter taking into consideration applicability of exemption notification if any, in force during the relevant period. 9. The appeal is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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