https://www.taxtmi.com/caselaws?id=50211 Printed vinyl advertising sheets made by printing artwork and text on electrostatic paper and transferring the image to vinyl by heat and pressure were treated as products of the printing industry under Chapter 49. Both stages fell within the tariff concept of printing, so the goods were classifiable under Heading 49.01. They were excluded from Heading 94.05 because goods specifically covered elsewhere in the tariff cannot be placed in the residual heading for illuminated signs or parts thereof. The duty demand and penalties were therefore not sustainable, and the assessee's classification was accepted. en-us Tue, 12 Dec 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50211 Printed vinyl advertising sheets made by printing artwork and text on electrostatic paper and transferring the image to vinyl by heat and pressure were treated as products of the printing industry under Chapter 49. Both stages fell within the tariff concept of printing, so the goods were classifiable under Heading 49.01. They were excluded from Heading 94.05 because goods specifically covered elsewhere in the tariff cannot be placed in the residual heading for illuminated signs or parts thereof. The duty demand and penalties were therefore not sustainable, and the assessee's classification was accepted. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50211