2000 (12) TMI 173

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.... Tariff, and not, as claimed by the manufacturer, under Heading 49.01. Penalties have also been imposed on the manufacturer and its director, Kishore Musale, who is the other appellant. 2.The goods in question consist of sheets of vinyl printed on them, generally, a picture, and a slogan. The goods are used to advertise material. We were shown an example of such a product, which is an advertisement for a brand of coffee containing a picture of a man and a woman drinking from cups, and a few words praising its taste. It was explained that such a sheet is placed in a frame made of metal on three sides, the sheet being placed in the open front. It is illuminated from behind by a light source in the frame. Such displays are found where the p....

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....: There is no doubt that when any material is subjected to"26. printing, then, in terms of the HSN and the case law on the subject, the factor that is determinative of its Tariff classification is whether the resultant item is a product of the printing industry, that is, whether the process of printing is primary to the use for which the resultant product is intended, in which case the goods will be classified under heading 49.01, or the printing is only incidental to its intended use, in which event the item will be classified under the appropriate Tariff heading, and not under heading 49.01. It is essential here to emphasise that this consideration comes into play only where the item is subjected to the process of "printing" as such. ....