9911796707
TMI Blog2016 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter sub-heading 9405.90. Briefly the facts of the present case are that the assessee M/s. MMT (I) Pvt. Ltd. are engaged in the manufacture of products like pictures, graphics and images printed on selected material like vinyl coated fabric and films which are non-adhesive and which are used on bill boards and hoardings in outdoor advertisements. The assessee classified their product under Chapter Heading 4901 as goods of printing industry whereas the department classified it under Chapter 9405 of CETA and assessable to duty at the rate of 16% adv. The adjudicating authority confirmed the demand and also imposed a penalty but on an appeal the Commissioner (Appeals) set aside the Order-in-Original and held that the goods are to be classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the respondent. Since this case pertains to the year 2004 and none is appearing on behalf of the respondent, therefore we proceed to dispose of the case after hearing the learned AR and after perusal of the material on record. 3. On perusal of the material, we find that the appellant classified the product manufactured by him under Chapter sub-headng 4901.90 of the Central Excise Tariff Act 1985. However the department issued the show-cause notice to the respondent with the proposal to classify the goods under Chapter sub-heading 9405.90 as parts of illuminative sign boards. The learned adjudicating authority confirmed the classification under Chapter sub-heading 9405.90 and raised the demand and imposed the penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce the full size picture or image. The material selected by the customer is cut to different lengths. After cutting, the individual sheets are joined so as to fabricate the selected material to the required size. The paint/ink is prepared by diluting the concentrate. Full size images are then produced on print machines. The appellant carries out printing by using state of the art, machines, systems and techniques. The final product emerging out of its operations/processed as above is a printed product and cleared as such to the customers." 3.2. Further the learned Commissioner (Appeals) has also placed reliance on the decision of Tanzi Screen Arts Vs. CCE, Mumbai reported in [2001 (131) E.L.T. 656 (Tri.-Mum.)] wherein the Hon'ble CEGAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal vide its order dated 18.09.2011 disposed of bunch of appeals in the case of Sri Kumar Agencies and others Vs. CCE, Bangalore and by a detailed order, this Tribunal has allowed the appeal of the assessee with consequential relief and the department s appeal was rejected and the learned AR admitted that this decision of the Tribunal has not been challenged by the Revenue. Therefore, keeping in view all the facts and circumstances and the decisions of the Tribunal cited supra, we are of the considered opinion that there is no irregularity in the impugned order and by following the precedents cited supra, we dismiss the appeal of the Revenue.
( Order pronounced in open court on 29/07/2016 ) X X X X Extracts X X X X X X X X Extracts X X X X
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