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TMI Blog2014 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e products of printing industry since the processes undertaken are covered by the Chapter Note. - appellant’s claim that these items cannot be classified under CETH 9405 has to be accepted. - Decided in favor of assessee. As regards signages on metal base and illuminated glow signs and other materials - parts of signboards - Held that:- appellants are not disputing the liability and therefore the demand on these items has to be upheld. - Since the appellants have not taken registration and have not paid excise duty, we find that the penalty has been correctly imposed - demand on this account confirmed with interest and penalty - Decided against assessee. - Appeal No.E/376/2003 - FINAL ORDER NO.26596/2013 - Dated:- 30-8-2013 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uter, the correct image is printed on the translate sheets or polycarbonate sheets. In the case of vinyl self-adhesive stickers, the image is transferred to vinyl sheets. He submits that the Department has classified these items as parts of illuminated signboards. The correct classification is under Chapter 49 and once they are classified under Chapter 49, the same are exempt from payment of excise duty. The learned AR would support the adjudication order and the order of the Commissioner(Appeals) wherein a view has been taken that these are to be treated as parts of illuminated glow signboards under Central Excise Tariff sub-heading 9405 and liable to duty. 3. We have considered the submissions made by both sides. According to Chapter N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t emerges that these are products of printing industry since the processes undertaken are covered by the Chapter Note. Therefore, we consider it appropriate that the appellant s claim that these items cannot be classified under CETH 9405 has to be accepted. As regards signages on metal base and illuminated glow signs and other materials produced by the appellant which are parts of signboards, appellants are not disputing the liability and therefore the demand on these items has to be upheld. The total value of clearances in 1997-98 in respect of these items, according to appellant s worksheet, is ₹ 13,74,343/- and duty payable would come to ₹ 3540/- after giving the benefit of SSI exemption. As regards 1998-99, the total amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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