TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the printed graphics, printed plastic and PVC sheets, printed graphics, injected graphics, screen graphics and printed logos/designs on plastics were classifiable under Chapter sub-heading 4901.90 of the Central Excise Tariff Act, 1985, and whether their value could be excluded from the aggregate clearances for Small Scale Industry exemption.
Analysis: The classification dispute was examined with reference to the nature of the products and the tariff notes. It was found that the products, other than glow sign items, answered the description of products of the printing industry and were appropriately classifiable under Chapter sub-heading 4901.90 in terms of Note 2 of Section VII and Note 2 of Chapter 49 of the Central Excise Tariff Act, 1985. The tariff rate for that sub-heading during the relevant period was nil. Since the clearances of such nil-rated goods were not dutiable, their value could not be included in the aggregate value of clearances for the purpose of exemption under the SSI notifications.
Conclusion: The classification under Chapter sub-heading 4901.90 was upheld and the demand based on inclusion of those clearances in the SSI aggregate value failed.
TaxTMI 
