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TMI Blog2016 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of illuminated signs not elsewhere specified. - The product in question are to be classified under 49.01 - Decided against the revenue. - E/137/2004-DB - Final Order No. 20596/ 2016 - Dated:- 29-7-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Mohd Yusuf, AR For the Appellant None For the Respondent ORDER Per S. S. Garg The present appeal has been filed by the Revenue against the order of the Commissioner (Appeals) dated 31.10.2003 vide which the Commissioner (Appeals) has set aside the Order-in-Original and held that the product manufactured by the respondent fall under Chapter 4901.90 of the Central Excise Tariff Act 1985 and not under Chapter sub-heading 9405.90. Briefly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey a specific message relating to a particular person/body/firm unlike the general products of printing industry. He also submitted that the Commissioner (Appeals) has wrongly relied on Note 2 of Chapter 49 for the purpose of classification of the products manufactured by the assessee and holding that the products are correctly classifiable under Chapter heading 4901.90 merely because the goods are produced under the control of a computer. He further submitted that it is not the nature of the process or activity which determines the classification but the end result of that process or activity i.e. whether or not new and different commercially known product comes into existence. On the other hand none has appeared on behalf of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Lamps and lighting fittings including search lihts and spot lights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having permanently fixed light source, and parts thereof not elsewhere or included specified. 3.1. After analyzing both the Tariff Entries cited supra, the learned Commissioner (Appeals) has observed as under: In order to decide the classification we have to understand the manufacturing process. The appellants receive various types of art works and designs from the clients which are adjusted to the size, resolution and is formatted to meet the customer s specifications and thereafter, is stored as a computer file. This file is used to produce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncies who was one of the respondents in Civil Appeal Nos. 4872-4892 of 2000. By our separate judgment today in Civil Appeal Nos. 4872-7892 of 2000 [2008 (232) E.L.T. 577 (S.C.)] we have set aside the order of CEGAT and remitted the matter to it to be dealt with afresh. The decision in the said case shall apply to the facts of the present case. 2. The appeal will be heard afresh by the appropriate bench of CEGAT which is presently known as Customs, Excise Service Tax Appellate Tribunal (in short the CESTAT ). 3. Since the matter is pending for long, we request the CESTAT to dispose of the appeal as early as possible preferably by the end of February, 2009. 4. The appeal is allowed. 4. On remand by the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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