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TMI Blog2003 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... icated/reproduced with the help of nickel sulphamate plating solution; that from Nickel Master, additional Nickel masters are made which are called "shims or production plates"; that by the process of embossing, the holographic effect of the Nickel shim is transferred on to the coated and metallised polyster PET film with the help of heat and pressure; that the reproduced shim is cut into the desired size and mounted on the main stamper roller with the help of screws; that the main stamper roller and two pressure rollers on the embossing machines are heated and the coated and metallised polyster film is passed in between the two successive pressure roller systems and holographic effect is automatically transferred on the film; that the lamination is the final process of holographed metallised polyster film with silicon coated release paper; that solvent base or water based acrylic pressure sensitive adhesive is used in this process for gumming cum lamination purposes; that the laminated material is thereafter cut into desired sizes; that the Commissioner, under the impugned Order, has classified the impugned product under Heading 39.19 as self-adhesive film relying upon HSN Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper is stuck to one side of the polyester film; the product is a laminated product; that since the impugned product is a laminated film it is classifiable under Heading 39.20 which covers "other plates, sheets, film, coil and strip, of plastics, non-cellular, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not." Finally he mentioned that the extended period of limitation is not invocable as the Appellants had filed a declaration under Rule 173B of the Central Excise Rules, 1944; that a manufacturer is not required to give the process of manufacture undertaken by him and it is for the Authority to ask for the manufacturing process if they so desire. Reliance has been placed on the decision in CCE v. Dabur India Ltd., 2001 (137) E.L.T. 434 (T); that further in the declaration, dated 18-8-94, process of manufacture was mentioned in brief; that they had written to the Chairman, Central Board of Excise and Customs, a letter dated 26-5-99 proposing that holograms be used to prevent loss of excise Revenue; that pursuant thereto, Deputy Director, Anti-Evasion visited their factory and acquainted with the raw materials as well as with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering Note 2 to Section VII and the Explanatory Notes of HSN. Finally, he submitted that the extended period of limitation is invocable as the declaration was silent about the fact that the product is a self-adhesive product and as such vital information had been suppressed from the Department. He also relied upon the decision in BPL India - 2002 (143) E.L.T. 3 (S.C). 6. In reply the learned Advocate mentioned that individual sticker can- not be called a film for being classified under Heading 39.19 of the Tariff. He also referred to the decision in Holographic Security Marking Systems Pvt. Ltd. v. CCE, Mumbai, 2003 (151) E.L.T. 470 (T). The learned Departmental Representative countered by submitting that Heading 39.19 covers within its ambit "other flat shapes of plastic" also and that the decision in Holographic Security Marking System was dealing with a completely different product that is stamping foils on which holograms were obtained by printing. 7. We have considered the submissions of both the sides. The two rival Headings of the Central Excise Tariff reads as under : 39.19 Self-adhesive plates, sheets, film, foil, tape, strip and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling coverings 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 Section VII)." General Explanatory Notes of HSN below Chapter 49 clearly mentions that "Goods of Heading 39.18, 39.19, 48.14 or 48.21 are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are merely incidental to the primary use of the goods." For this reason "self-adhesive printed stickers designed to be used, for example, for publicity, advertising or mere decoration, e.g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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