1998 (8) TMI 178

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..... M/s. Kavisha 3-Dimention Pictures P. Ltd. manufacture PVC printed two or three dimensional multi colour moving and running pictures in sheets or cut into sizes of postcard, stickers and key chain, etc. The issue involved is whether the product is classifiable under Heading 4901.10 as claimed by the Department or under Heading 4901.90 as claimed by the respondents and approved by the Commissione .....

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..... o a permanent surface; that in the present case, this cannot be done as the picture consists of laminated printed sheets and these are not transferred practically. He has also mentioned that this has also been verified. We find that the Department has not controverted the finding of the Collector (Appeals) which has been given after referring to the HSN Explanatory Notes and verification. We, ther .....

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