2018 (4) TMI 147

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....MEMBER Shri Syed Peeran, Advocate, For the Appellant    Smt. Kavitha Podwal, Superintendent(AR), For the Respondent           Per: JUSTICE (DR.) SATISH CHANDRA           The present appeal is filed against the Order-in-Appeal Noa 14/2007 dated 26/03/2007.    2. Briefly the f....

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.... parties. 4. During the course of arguments, the learned counsel has drawn our attention to the ratio laid down in the case of Ajanta Print Arts Vs. CCE, Bombay [1998(98) ELT 406 (Tri.)] wherein it was observed that thus the printing of advertisement falls under the Chapter 49 of CETA and not under Chapter 48. He also relied on the ratio laid down in the following cases: - i. Holostick....

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....oth the sides and on perusal of the record, it appears that identical issue has come up before the Calcutta High Court in the case of CCE, Kolkata-Ill Vs. Harbans Lal Malhotra [2009(235) ELT 621 (Cal.)] where the case of Ajanta Print Arts (supra) was also considered. The Hon'ble High Court has observed as under: -       3. We have also considered the opinion e....

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....he packing. It is also a matter of common knowledge that the same are hanged in the shop but the question is whether by such reproduction of quality of the product on the hanging cards and making it suitable for the purpose of hanging, will the same get converted from packing materials to advertising the materials. A container or a part of any cosmetic product meant for keeping on the shelves of t....