1997 (12) TMI 218

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....ccordingly we have perused the records and heard the ld. DR. 3. We find that this matter relates to the classification of a product called Hanging Cards. The appellants have submitted that prior to 28-2-1986, their products, "Hanging Cards" were approved as Product of Printing Industry and were allowed exemption under erstwhile Notification No. 234/82, dated 1-11-1982. 4. Hanging cards are posters with advertising material printed thereon along with sample of advertised article. They are displayed in the shops for advertising the articles attached to them. 5. As per the explanation appearing in para 3 of page 692 of HSN, read with explanation appearing on page 699 of HSN which is equivalent to Heading No. 49.01 of Ce....

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....er of the A.C. 7. We have considered the above submissions. We have also seen the sample of the product filed before us. We observe that it is a card displaying photograph of a lady and the printed reproduction of the coloured design for Topaz Stainless Steel Blades in the form of cut outs with flaps and incorporating designs apparently intended for advertisement of the material. It could be hanged like a calendar. However, it also appears that in the empty blank space covered by flaps the containers of the blade packet (with or without their contents) could also be possibly inserted and that is why a question has arisen whether it is required to be considered as an article of paper or as a product of printing industry. In my opinio....