https://www.taxtmi.com/caselaws?id=438624 Printed graphics, printed plastic and PVC sheets, injected graphics, screen graphics, and printed logos or designs on plastics were treated as products of the printing industry and classified under Chapter sub-heading 4901.90 of the Central Excise Tariff Act, 1985, applying Note 2 of Section VII and Note 2 of Chapter 49. As the tariff rate for that sub-heading was nil during the relevant period, the clearances of those goods were not dutiable and their value could not be included in the aggregate turnover for Small Scale Industry exemption. Glow sign items were excluded from this treatment. The resulting classification position sustained the exclusion of the nil-rated goods from the SSI aggregate value. en-us Tue, 30 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438624 Printed graphics, printed plastic and PVC sheets, injected graphics, screen graphics, and printed logos or designs on plastics were treated as products of the printing industry and classified under Chapter sub-heading 4901.90 of the Central Excise Tariff Act, 1985, applying Note 2 of Section VII and Note 2 of Chapter 49. As the tariff rate for that sub-heading was nil during the relevant period, the clearances of those goods were not dutiable and their value could not be included in the aggregate turnover for Small Scale Industry exemption. Glow sign items were excluded from this treatment. The resulting classification position sustained the exclusion of the nil-rated goods from the SSI aggregate value. Case-Laws Central Excise Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438624