Printed goods classification under Chapter 49 prevailed over illuminated sign parts, defeating the Revenue's contrary stand.

Printed articles made from customer-specific artwork and designs were held classifiable under Chapter 4901.90 as products of the printing industry, because the goods retained the character of printed matter rather than illuminated signs or their parts. Chapter 9405.90 was found inapplicable since it covers illuminated signs or components with a permanently fixed light source, and the goods were not shown to fit that description. The later binding Tribunal view on the same line of goods, following remand by the Supreme Court, supported the Chapter 49 classification and rejected the Revenue's contrary position, so the Revenue's appeal failed.

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Issues: Whether the goods manufactured by the assessee were classifiable under Chapter 4901.90 as products of the printing industry or under Chapter 9405.90 as parts of illuminated signs, and whether the demand and penalty could be sustained on the Revenue's classification.

Analysis: The relevant tariff entries were examined against the manufacturing process and the nature of the final product. The product emerged as a printed article prepared from customer-specific artwork and designs, and the earlier Tribunal view had treated similar printed materials as falling under Chapter 49. The competing heading under Chapter 94 applied only where the goods were illuminated signs or parts thereof having a permanently fixed light source and were not otherwise specified elsewhere in the tariff. The later binding Tribunal decision on the same line of goods, following remand by the Supreme Court, had accepted classification under Chapter 49 and rejected the Revenue's contrary stand.

Conclusion: The goods were correctly classifiable under Chapter 4901.90, not under Chapter 9405.90, and the Revenue's appeal failed.

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