https://www.taxtmi.com/caselaws?id=50516 Translucent plastic sheets screen-printed with graphics and text for illuminated advertisement displays retained their character as printed goods under Chapter 49. The fact that they were placed in a frame and illuminated for use in a sign did not convert them into parts of illuminated signs under Heading 94.05, because subsequent use in an advertising display does not displace the specific classification of the printed material. The broader heading for illuminated signs could not override the more specific printed character of the sheets, so the assessee's classification under Chapter 49 was upheld. en-us Sat, 24 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50516 Translucent plastic sheets screen-printed with graphics and text for illuminated advertisement displays retained their character as printed goods under Chapter 49. The fact that they were placed in a frame and illuminated for use in a sign did not convert them into parts of illuminated signs under Heading 94.05, because subsequent use in an advertising display does not displace the specific classification of the printed material. The broader heading for illuminated signs could not override the more specific printed character of the sheets, so the assessee's classification under Chapter 49 was upheld. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50516