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TMI Blog2015 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside on the simple ground that they are beyond the show cause notice of the Revenue, which accepts the fact that at least in the present case, no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture. On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - Decided in favour of assessee. - Civil Appeal No(s). 563/2006 - - - Dated:- 16-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. D.A. Dave, Sr. Adv., Mr. U.A. Rana, Adv., Ms. Mrinal A. Majumdar, Adv. And Mr. Vineet Mohan, Adv. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet. The printed design do not have fin value in excess of intrinsic value of plastic sheet. The product fetches value because same is plastic sheet and not for design printed on it. As such product is rightly covered by heading No. 39.20 and the classification is also supported by Section Note 2 to Section VII of Central Excise Tariff Act, 1985. The plastic sheets are not the products of Printing industry as incorrectly claimed by the assessee. Thus the said assessee have contravened the provisions of Rule 173B read with Rule 173F of Central Excise Rules, 1944. A plain reading of the show cause notice makes it clear that it is not the Department's case that the product after printing has become a different product known to be Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer, inasmuch as a new product having commercial identity of its own emerges. It is also seen that the respondents have also considered, at one point of time that the process undertaken by them amount to manufacture and, as such, a classification under Chapter 49 was filed. 5. We are in agreement with the above decision that the process of printing undertaken on the plain sheets result in emergence of a new identifiable product having different commercial identity inasmuch as plain and printed sheets cannot be held to be the same goods and as such, reject the said plea of the assessee. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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