https://www.taxtmi.com/caselaws?id=89159 Classification under Heading 4901.10 was rejected because the goods lacked the essential characteristics of transfers capable of being transferred to a permanent surface. Referring to the HSN Explanatory Notes and verification, the Commissioner (Appeals) found that the product was composed of laminated printed sheets and was not practically transferable as a transfer. That factual finding was not rebutted by the Revenue. The classification under Heading 4901.90 was therefore upheld and the Revenue's appeal failed. en-us Mon, 10 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89159 Classification under Heading 4901.10 was rejected because the goods lacked the essential characteristics of transfers capable of being transferred to a permanent surface. Referring to the HSN Explanatory Notes and verification, the Commissioner (Appeals) found that the product was composed of laminated printed sheets and was not practically transferable as a transfer. That factual finding was not rebutted by the Revenue. The classification under Heading 4901.90 was therefore upheld and the Revenue's appeal failed. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89159