9911796707
TMI Blog2000 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... der Heading 49.01. Penalties have also been imposed on the manufacturer and its director, Kishore Musale, who is the other appellant. 2.The goods in question consist of sheets of vinyl printed on them, generally, a picture, and a slogan. The goods are used to advertise material. We were shown an example of such a product, which is an advertisement for a brand of coffee containing a picture of a man and a woman drinking from cups, and a few words praising its taste. It was explained that such a sheet is placed in a frame made of metal on three sides, the sheet being placed in the open front. It is illuminated from behind by a light source in the frame. Such displays are found where the public congregate, as in bus stops and railway station ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to"26. printing, then, in terms of the HSN and the case law on the subject, the factor that is determinative of its Tariff classification is whether the resultant item is a product of the printing industry, that is, whether the process of printing is primary to the use for which the resultant product is intended, in which case the goods will be classified under heading 49.01, or the printing is only incidental to its intended use, in which event the item will be classified under the appropriate Tariff heading, and not under heading 49.01. It is essential here to emphasise that this consideration comes into play only where the item is subjected to the process of "printing" as such. The fundamental question that needs to be addressed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust necessarily be considered to be part of such signs. We do not propose to examine this question in detail. We note the objection of the counsel that the goods may not be considered to be parts of such signs. They are temporarily fixed in these signs to be replaced by another sheet. The signs are complete by themselves. Even if we assume the goods to be part of the illuminated sign, they would not be classifiable under the heading for parts of such signs for the reason that they are specified elsewhere i.e. as products of the printing industry. 9.In the light of our finding, we have not considered the arguments on limitation. 10.It will then follow that no duty was leviable, since the goods fall under heading 89.05 (sic) being to subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
