TaxTMI 
TaxTMI 
2005 (3) TMI 237
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....etal sheets procured are cut, to size in their premises and then are sent for printing to various job workers. The normal size is 1 ft. x ½ ft., but it varies depending on customer requirement. After the sheets are received from the printers they carry out, the following process. (i) printed sheets are cut on slitters for body blanks. (ii) The body blanks are power pressed for corner cutting. (iii) Thereafter they are folded on hand folding machine. (iv) Hand pressed and punched for fixing, as required in some case, date/calendar on a hand press. (v) &nbs....
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.... number to the appellants under heading 4901.90. 1.6 On 3-7-2001, the Preventive Officers visited the appellants premises caused enquires and issued a SCN dated 15-12-2001 alleging - (i) Misdeclaration of the manufactured product since 1997. (ii) The printing was incidental to primary function which was advertising sign plate, which should be classified under 83.10 being excluded from 4901 as per HSN notes. (iii) Duty demands were made under proviso to Section 11A on basis of wilful misdeclaration on the goods cleared during 1-4-1997 to 30-6-2001. The Commissioner confirmed, allowing the SSI bene....
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....played in shops to be classified under Chapter 49. The present entities are not any different, in intent and purpose or terms of use, may be they are longer being lasting metal based Danglers, instead of being of paper/paper board as in case of Ajanta Print Arts. Similarly in Adhunik Plastic Industries - 1998 (98) E.L.T. 365 following the decision of Metagraphs Pvt. Ltd. - 1996 (88) E.L.T. 630 (S.C.) such sheets of Plastics were held to be classified under Chapter 49. There is no reason not to follow the same for such metal sheet. The distinction brought and attempted by the ld. Adjudicator in Para 18 to 20 of the order impugned, do not enthuse us to differ with the eligibility to classification under Chapter 49 as claimed by the appellants....
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....ted :- "The heading include the following in addition to the more obvious products : Advertising matter (including posters)...............devoted essentially to advertising.................." In view of the above, the Appellants product would fall under Heading 4911.10 of the HSN which corresponds to Heading 4901.90 of the CET. The HSN in respect of the Heading 83.10 states - "Sign-plates, Name-plates, Address-plates and similar plates, Numbers Letters and other symbols, of Base Metal, excluding those of Heading No. 94.05." The Heading Note in the HSN cover such Sign Boards, name plates etc. which do not cover the entity herein. "The heading includes : Name-plates for districts, streets etc......................... Symb....
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....riginal the ld. C.C.E. records - "The main issue to be decided by me is whether the 'Printed Metal Advertising Posters' manufactured by the assessee would be classifiable under Chapter Heading 8310.00 or under Chapter Heading 4901.90 as claimed by the assessee." Thereafter the ld. CCE in Para 16(iii) of his impugned Order-in-Original has given his reasons as under :- "I find in this case plates were printed for advertisement of the products. It did not show essential information which was to be added later in manuscript or otherwise..............................." "Considering the goods in question, it is seen that the essential character was derived from the fact that it was a sign plate advertising a certain product. The fact ....