2010 (2) TMI 531

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....for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. In this case, the authorities below both at the original level and at the appellate level have held the impugned goods namely Illuminated Sign Board not to be excisable goods leading to this appeal by the department. As regards M.S. Shells, the origina....

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....t is dismantled and removed, it will no longer remain a sign board but will become scrap. He also shows a picture of the installation, which has been done near the Chennai Airport. He further states that the sign board sometimes remains vacant and sometimes different advertisements are put up by sticking the same on to the board. 3. Heard the ld. DR, who supports the grounds of appeal and state....