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TMI Blog2006 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are actually self-adhesive vinyl sheets on which printing is done. The Commissioner has held that these products would not fall under Chapter 3919. By virtue of Chapter Note 2 of Section VII, Revenue has filed an appeal against the above decision on the following grounds. (i) It is admitted by the assessee in his reply that the printing is done on self adhesive vinyl sheets which are classifiable under CH 3919. (ii) As per Chapter Notes 2 of Section VII of CETA - Except for the goods of heading No. 39.18 or 39.19, plastics, rubber and articles thereof printed with motifs, characters of pictorial representations, which are not merely incidental to the primary use of the goods, fall in CH 49. Thus it follows that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e image in the Electrostatic Paper is then transferred to different sub-strates like Vinyl through the process of Thermo Copying . The Commissioner, in the impugned order, holds that the above process amounts to manufacture but, the respondents challenged the above finding and said that the activity undertaken by the respondent does not amount to manufacture since the Vinyl remains as Vinyl both before and after the process of incorporation of the images. The following case-laws were relied on:- (a) Swastik Packaging, Bombay v. CCE, Bombay - 1986 (23) E.L.T. 217(Tribunal) (b) CCE, Ahmedabad v. Printorium - 1996 (87) E.L.T. 432 (Tribunal) = 1996 (66) E.C.R. 264 (Tribunal) (c) Ellora Mechanical v. CCE, Meerut - 1998 (98) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentations, which are not merely incidental to primary use of the goods, would fall under Chapter 49. While coming to the above conclusion, the Commissioner, has taken into account the fact that the indigenous as well as imported Vinyl has been classified under CH 3921. Once the Customs has classified the item under CH 3921, by virtue of Chapter Note 2 to Section VII, the resultant product will come under Chapter 49 only. When the Customs classify the Vinyl under CH 3921, it is not open to the Central Excise Authorities to contend that the classification of the said product is not under CH 3921 but under CH 3919. The following case-laws were relied on:- (a) Jay Industries, Hyderabad v. CCE, Hyderabad - 1984 (16) E.L.T. 462 (Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n VII would clearly be applicable and the final product would be covered under Chapter 49. There is nothing wrong in the reasoning adopted by the Commissioner. Once the product comes under Chapter 49, it is considered as product of printing industry and the duty on products of printing industry is NIL. As regards the activity of printing, the same does not amount to manufacture in view of the decided case-laws on the subject. In the present case, no new product emerges after the printing process is done. In these circumstances, Revenue s contention that the impugned product should be classified under Chapter 39 is not acceptable. Thus, the appeal of the Revenue has no merits and the same is dismissed by upholding the OIO. The cross objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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