2018 (3) TMI 60

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....llant Shri S.V. Nair, Asstt. Commr. (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 sam....

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....the same was upheld by the Commissioner (Appeals). 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 o....

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....Ld. Assistant Commissioner (AR) appearing for the revenue submits 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 tha....

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....er 39. The Appellant is manufacturing printed plastic cards having printed 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) E....