2018 (4) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, 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 facts of the case are that appellant is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts, 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 India Ltd. vs. CCE, Noida [2015(318) ELT 529 (SC)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 expressed by the Tribunal. In our considered opinion the said Ajanta Print Arts 's....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 the shop, reproducing the qualification of a product contained inside, will not get converted....