2016 (10) TMI 1151

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....or the Respondent ORDER Per: D.N. Panda None present for the appellant. 2. controversy between the parties the parties was whether the goods that come out of the printing industry shall fall under Tariff sub-heading 4901 90 or 4821 00. Revenue says that the goods manufactured by the appellant was not a printed article and based on the judgment of the Apex Court in the case of Johnson a....

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....4901.90 - Other Nil 4. the relevant entries read a sunder :- 5. Bare perusal of the entry 4901 90 shows that the goods that come out of appellant's place of manufacture was a printing product, which is broadly covered under the phrase "and other products of the printing industry". This suffices to dispose the appeal with the reasoning given by the heading itself, that product came out ....