TaxTMI 
TaxTMI 
2014 (7) TMI 148
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....ndent : Mr. S. Teli, A.R. JUDGEMENT Per B.S.V. Murthy; The appellant is engaged in providiging illuminated signboards, nameplates, self-adhesive graphic cut vinyl stickers, signages and parts with illuminated signboards. Taking a view that this process undertaken by the appellant in providing these items amounts to manufacture and appellant is liable to pay excise duty, proceedings were initiat....
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....equire the appellant to produce advertising material containing the images/ printed or written material. After scanning or data entry and effective modification in computer, the correct image is printed on the translate sheets or polycarbonate sheets. In the case of vinyl self-adhesive stickers, the image is transferred to vinyl sheets. He submits that the Department has classified these items as ....
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....r product is covered under this Chapter Note and sub-heading 4901.90 is the appropriate Central Excise Tariff head and the rate of duty is 'nil'. On the other hand, heading 94.05 relevant to the items manufactured here covers 'illuminated signs, illuminated name plates and the like, having permanently fixed light source, and parts thereof not elsewhere specified or included'. From the two headings....
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....uring process, it emerges that these are products of printing industry since the processes undertaken are covered by the Chapter Note. Therefore, we consider it appropriate that the appellant's claim that these items cannot be classified under CETH 9405 has to be accepted. As regards signages on metal base and illuminated glow signs and other materials produced by the appellant which are parts of ....