2017 (1) TMI 1314

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..... t's place of manufacture was a printing product, which is broadly covered under the phrase “and other products of the printing industry". This suffices to dispose the appeal with the reasoning given by the heading itself, that product came out of the printing industry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - appeal allowed - decided in favor of appellant. - E/0027 .....

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..... 4. the relevant entries read as under:- Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 48.21 4821.00 .....

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..... globes, printed Nil 4901.90 - Other Nil 5. Bare perusal of the entry 490190 shows that the goods that came out of appellant's place of manufacture was a printing product, which is broadly covered under the phrase an .....

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