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TMI Blog2008 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... t contained inside, will not get converted into the advertising material on that account itself. The only difference between a pack of a product and the hanging cards is hanged, both attract the attention of the customer- held that, hanging cards are packing materials and not advertising material – credit is admissible - 24 of 2002 - - - Dated:- 4-8-2008 - Pinaki Chandra Ghose and Sankar Prasad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal rendered in the case of Ajanta Prints Arts v. Collector of Central Excise, Bombay, reported in 1998 (98) E.L.T. 406 (Tribunal) and tried to urge before us that hanging cards are posters with advertising material printed thereon along with sample of advertised article and therefore it cannot be said to be packaging materials. 3. We have also considered the opinion expressed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a matter of common knowledge that the same are hanged in the shop but the question is whether by such reproduction of quality of the product on the hanging cards and making it suitable for the purpose of hanging, will the same get converted from packing materials to advertising the materials. A container or a part of any cosmetic product meant for keeping on the shelves of the shop, reproducing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not find any reason to interfere with the order so passed by the learned Tribunal nor the order so passed by the learned Tribunal suffers from any illegality or infirmity nor we find that any substantial question of law is involved in this appeal. 5. Hence, the appeal is dismissed. 6. Urgent certified copy of this order be supplied to the parties, if applied for, upon compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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