2016 (4) TMI 774

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....er observing as under: "In this case printed sheets manufactured by TSA have altogether different function. The sheets used by TSA are of high glossy nature and on printing gives photographic effect. These sheets are of high costs and in particular used for illuminated sign boxes or glow sign boxes. The product of TSA after printing messages may be of texts or images or pictures or combination of any, do not merely remain as printed sheet but results into emergence of new product of advertisement medium. And this product is the essence of the advertisement medium as glow sign box or hoarding without this glossy high value printed sheet having photographic effect has no value or will have no ornamental or functional value. This product in....

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....ourt has observed as follows: '9. It was argued that the trade also understood likewise. But this argument was repelled by the Tribunal by observing that classification of goods can never be based on what the industry regards the goods to be. This approach seems contrary to the view expressed by this Court in Rollatainers case. There this Court approved the test based on understanding of trade parlance/common parlance of a particular product. In the case on hand, but for the printing, the aluminium label would serve no purpose and as seen above, it is the printing on the aluminium sheet, which communicates the message to the buyer that makes the sheet as a label, unlike a carton printed or plain which always remained a carton. 10.....

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....sion in the case of CCE, Aurangabad vs. Adhunik Plastic Industries - 1998 (98) ELT 365 (Tri) wherein the Tribunal has observed as follows: 6. We do not see any conflict in the Chapter note and the Section note. Where the plastic sheets are printed, with certain motives, designs, etc., which are incidental, Note 10 to the chapter would continue to apply. The exception would be made only where such printing is not incidental to the primary use of the goods, but is of a nature which contributes something more than incidental printing. In the cited case, the Supreme Court observed that the printed label announced to the customer whether the product was or was not of his choice and his purchase of the commodity would be decided by the printed....