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TMI Blog2005 (9) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner vide his order has held that the printed PVC sheets are properly classifiable under sub-heading 3920.39 of Central Excise Tariff Act, 1985 and has consequently confirmed the demand of duty of Rs. 50,44,584.50. On appeal against the said order, the Commissioner (Appeals) accepted the assessee's stand on classification of goods under Chapter 49, as product of printing industry. Hence the present appeal. 3.As per facts on record, the assessee is manufacturing plain PVC sheets and are discharging duty liability on the same under Chapter 39. Thereafter, the goods are issued to their printing section wherein the same are printed with various designs and pictorial representation. The assessee has contended that such printing of plastic fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only those printed goods which are not incidental to the primary use, would be excluded from Chapter 39. The respondents have produced before us plain as also printed PVC sheets. It is seen that the printing on the plain sheets is only to enhance the beauty of the plain sheet and both the types are being used for the same purpose, i.e. either as table coverings or shower curtain, etc. As such it is clear that the printing on the plain sheet is only incidental and does not convert the plain plastic sheets into something different so as to take it away from the Chapter 39 and make it fall under Chapter 49, as a result of printing industry. It is well settled that Chapter 49 covers product of printing industry like labels, etc. which imparts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39.20 even when they are printed with pictorial representation. As such, we are of the view that the order of the Original Adjudicating Authority holding that the goods are properly classifiable under Heading 39.20 is correct and the same is accordingly restored. 9.It is also seen that the appellants are clearing printed plastic sheets to the market, in which case the duty is required to be paid on the assessable value of the printed sheets. However, at this stage, ld. Advocate submits that they had already paid duty on the plain PVC sheets and they may be allowed the benefit of Modvat credit of the same, while discharging duty on the printed sheets. Inasmuch as the duty is being demanded on the printed sheets, we hold that the duty alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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