Central Excise - Classification of printed materials of advertising nature on metal plates - Regarding

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.... of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Classification of printed materials of advertising nature on metal plates - Regarding I am directed to say that certain doubts have been expressed regarding the correct classification of printed metal plates which are of advertising nature. The issue is whether ....

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....s falling under Heading 83.10 are excluded from Chapter Heading 49.11 as per the Explanatory Notes to the HSN. On the other hand, advertising sign plates are included specifically under Chapter Heading 83.10. While Chapter 83 of the Schedule to the Central Excise Tariff Act, 1985 is fully aligned with the HSN Chapter 49 is not. Now, where there is divergence in practice to the extent of interpreta....