9911796707
TMI Blog2017 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... s or made up of different components. This requires classification to be made as though the composite goods consists only of material which gives them their essential character - In the present item, the goods are made of a metal piece printed with a motif on a crystal which can be seen with the help of a lens. The essential character of this composite article is that of glass. Consequently, the classification under chapter 70 would be most appropriate. The classification under Chapter 701890 as done by authorities below is approved and that under Chapter 49 is rejected. Appeal dismissed - decided against appellant. - Customs Appeal No. 60071 of 2013 - C/A56075/2016-CU[DB] - Dated:- 26-12-2016 - Dr. Satish Chandra, President And Mr. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are classifiable under Chapter 49 (4911). Their submission is that the imported product graphistone acquires essential character by the printing on crystal embedded within it by using nano-technology Micro-copies of text has been engraved on a tiny crystal which is made visible by use of small lens which is attached to the glass bead. According to them, the CTH 4911 includes the printed items which are not specifically covered under other headings of Chapter 49. 3. We have heard Ms. Charu Bansal and Ms. Jyoti Pal, learned advocates appearing for the appellants and Shri R K Manjhi, learned DR appearing for the Revenue. 4. Learned Counsel relied upon the decision of Hon ble Supreme Court in the case of Metagraphs Pvt. Ltd. vs. Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of printing industry. The appellant has sought classification under Chapter 49 as other printed product. 7. We have perused the samples of imported product. The crystal has a certain text printed on it with the help of nano-technology. This is visible through a thin lens attached to graphistone which magnifies the image for easy viewing. Chapter 49 covers products of printing industry. In the case law cited by the appellant, the Hon ble Supreme Court has held that for a product to be classified under chapter 49, printing of the label should not be merely incidental to the products use but should be the primary use. The nature of the product is such that it finds use primarily in ornaments and is made essentially of glass. It is evident t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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