2023 (6) TMI 198

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....sentative for the Appellant None for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent manufactured the printed graphics with pictures, printed plastic and PVC sheets, printed graphics, injected graphics, screen graphics with printed pictures, printed on plastic films with logo design brand e....

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....nt used to classify their product under Chapter Sub-heading 9405.90 and cleared the goods on payment of duty. Now, he has changed the classification. Therefore, the impugned order is to be set aside and the respondents are liable to pay duty as per earlier classification. 4. Heard the ld.A.R. for the Revenue and perused the records. 5. In the impugned order, the adjudicating authority has ex....

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....th items of Chapter 49 and Chapter 94. During the period in question they availed S.S.I. exemption under notification Nos. 8/2001 dated 01.03.2001 and 8/2002 dated 01.03.2002 as their clearance value for the Chapter-94 were fully exempted and the value of sales of such products were not to be added to the aggregate value of clearance for the purpose of availing S.S.I. exemption. During personal he....

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....r sub-heading No. 4901.90. Therefore, the printing of 'logo' and 'designs' on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. Collector of Central Excise reported in 1991 (52) ELT 392 (Tri.). The department also did not come up with any sort of proof regarding classification of such product under Chapter 94 in the notices and....