TaxTMI 
TaxTMI 
2018 (3) TMI 60
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.... (A.R) for Respondent ORDER Per: Ramesh Nair The facts of the case are that the Appellants are engaged in the manufacture of "Printed Plastic Cards". They have classified the same under chapter sub heading 4901.90 claiming Nil rate of duty. They were issued show cause notice alleging that upto 1998 they were clearing their goods by classifying the same under chapter sub heading 3826.90 as Model....
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....eals). Hence the present appeal. 2. Ld. Counsel Shri R.B. Pardesi appearing for the Appellant submits that they are manufacturing printed plastic card which is not disputed. After printing it no longer remains a mere plastic material but obtains a distinct and different character which is known as product of printing industry. He also submits copies of cards manufactured by them. He relies upon S....
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....its that as per description of goods in Tariff entry the impugned goods are not covered. He further submits that the judgment in case of Sri Kumar supra is not applicable as the same is in respect of old tariff entry. He reiterates the finding of the impugned order. 4. We have heard both the sides and perused the records. We find that the impugned goods are printed plastic cards having printed ma....
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....rinted matter as per the customers' specification and thus cannot be termed as articles of plastic. The Hon'ble Apex Court judgment in case of Metagraphics Pvt. Ltd. v. CCE, Bombay - 1996 (88) ELT 630 (SC) and Tribunal's judgment in case of Bharat Metal Decorators - 2005 (185) ELT 397 (TRI), Sai Security Printers Ltd. 2006 (199) ELT 121 and CCE, Aurangabad v. Adhunik Plastic Inds. - 1998 (98) ELT ....