2001 (3) TMI 149

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....nkar, Member (T)]. - Appeal is taken up for disposal after waiving deposit. 2. The appellant obtains translucent plastic sheets on which it prints graphics and texts to advertise particular products. We are told that screen-printing is used for this purpose. The appellant returns the plastic sheets to the customers. It is not disputed that these sheets are parts of illuminated signs used for ad....

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....t is only parts of such illuminated signs and light which were not elsewhere specified would fall classifiable under that heading. 4. The process of printing undertaken by the appellant before us is different from the order of Classic Strips (P) Ltd. In that matter, the Commissioner had held that the process undertaken by Classic Strips Pvt. Ltd. was not one of printing for the reason that it u....

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....n of any, do not merely remain as printed sheets, but results into emergence of new product of advertisement medium. And this product is the essence of the advertisement medium, as glow sign box or hoarding without glossy high value printed sheet having photographic effect has no value or will have no ornamental or functional value. This product in trade parlance is known as the medium for exhibit....