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TMI Blog2009 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... combined with other materials or not.” As the product does not cease to be a self-adhesive product, it has to be classified under Heading 39.19 and cannot be classified under Heading 39.20 merely because one side of it has been laminated - demand of duty on classification and valuation is barred by limitation - We find that there is a dispute of the classification and valuation of the impugned products and demand of duty for extended period of limitation is not maintainable. - E/5182-5284/2004 and E/150, 1238, 1239/2005 - 192-197/2009-EX(PB), - Dated:- 16-2-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) REPRESENTED BY : S/Shri S.K. Tomar, General Manager with Surender Prasad, Advocate, for the Appellant. Shri C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surface of release paper in the form of a roll to make a laminate roll. He relied upon the decision of the Tribunal in the case of Holographic Security Marking Systems Pvt. Ltd. v. Commissioner of Central Excise, Mumbai - 2003 (151) E.L.T. 470 (Tribunal) = 2003 (55) RLT 115 (CEGAT-Mum.). He also relied upon the Standing Order No. 14/2007 dated 19-12-2007 issued by the Commissioner of Customs, Central Excise and Service Tax, Kanpur wherein it has been held that laminating/metalising of duty paid film does not amount to manufacture. He submits that the Standing Order was issued on the basis of the decision of the Hon'ble Supreme Court in the case of M/s. Metlex (I) Pvt. Ltd. v. C.C.E., New Delhi - 2004 (165) E.L.T. 129 (S.C.). 4. Learned D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing industry; manuscripts, typescripts and plans. 8. The basic contention of the Appellants is that the essential character to the impugned product is imparted by printing and as such the impugned products is classifiable under Heading 49.01 of the Tariff. The process of manufacture as has been detailed in show cause notice dated 4-2-2000 reveals that 'shim' is mounted on the embossing machine and also the metallised polyester film in base and roll form; the impression of shim are then transferred from the surface of the said production plates to the surface of their polyester film roll through optimal applications of heat and pressure; the embossed metallised polyester film roll is continuously coated on its reverse with a water-ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overings of plastic) and Heading 39.19 (self-adhesive plates, etc. of plastics), even if printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, do not fall in Chapter 49.' It is thus apparent that even if printing is of essential nature, the product of 39.19 would remain classifiable under Heading 39.19 and will not be regarded as "a product of printing industry". This view is further strengthened by the Explanatory Notes of HSN below Heading 39.19 which reads as under : 'It should be noted that this heading includes articles printed with motifs, character or pictorial representations which are not merely incidental to the primary use of the goods (See Note 2 to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of that, we hold that classification of the products under Heading 39.19 of Central Excise Tariff Act are appropriate. 8. However, we agree with the submissions of the learned Advocate for the assessee that demand of duty on classification and valuation is barred by limitation. It is seen from the adjudication order that the assessee by their letter dated 10-4-2000 informed the Department regarding the process of manufacture. They have also taken Central Excise registration on 9-2-2001. Further, shim development charges had been mentioned in their records and ledgers. We find that there is a dispute of the classification and valuation of the impugned products and demand of duty for extended period of limitation is not maintainable. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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