Printing industry classification prevails for printed sheets used in glow sign boxes; Chapter 49 applies, not Heading 94.05.

Printed sheets used for illuminated sign boxes were treated as products of the printing industry under Chapter 49 because printing was not merely incidental; it gave the goods their essential character and commercial identity. The Tribunal found the facts materially similar to earlier precedent on printed sheets and labels, and followed the same reasoning for the later period. The contention that the articles were only parts of illuminated signs and therefore classifiable under Heading 94.05 was rejected. The demand was set aside in favour of the assessee.

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Issues: Classification of the printed sheets used for illuminated sign boxes or glow sign boxes, namely whether they were products of the printing industry classifiable under Chapter 49 or dutiable under Heading 94.05.

Analysis: The dispute turned on the nature of the goods and the effect of the printing process. The Tribunal relied on the settled principle that where printing is not merely incidental, but gives the article its essential character and commercial identity as a printed product, the goods remain classifiable under Chapter 49. The facts were found to be materially similar to the earlier precedent dealing with printed sheets and labels, and the subsequent period had also been dealt with on the same reasoning. The contrary view that the articles were only parts of illuminated signs was not accepted.

Conclusion: The printed sheets were held to be classifiable under Chapter 49 as products of the printing industry and not under Heading 94.05, and the demand was set aside in favour of the assessee.

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