Printed plastic sheets, used in indoor and outdoor advertising, is classifiable under Heading 49.01 of the First Schedule to the Central Excise Tariff Act as products of printing industry and not under under Heading 94.05as parts of illuminated signs.
Tribunal followed earlier judgments in the case of Sri Kumar Agencies Vs. CCE, (2000 (116) ELT 483 (Tri-Chennai) and Tanzeem Screenarts Vs. CCE, Mumbai (2001 (131) ELT 656 (Tri-Mumbai.
Appeal filed by revenue in the above two case has been referred by Supreme Court to a Larger Bench vide Commissioner Vs. Sri Kumar Agencies (2007 (216) ELT A24 (SC).
Precedents were followed in absence of stay by the apex court.
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