CCE Vs. CAPRIHANS INDIA LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal. We have heard Shri Hitesh Shah, Ld. SDR appearing for the revenue and Shri Rohan Shah, Ld. Advocate appearing for the respondents.

(2.) THE dispute in the present appeal relates to the correct classification of the printed PVC sheets. The Assistant Commissioner vide his order has held that the printed PVC sheets are properly classifiable under sub -heading 3920.39 of Central Excise Tariff Act, 1985 and has consequently confirmed the demand of duty of Rs. 50,44,584.50. On appeal against the said order, the Commissioner (Appeals) accepted the assessee's stand on classification of goods under Chapter 49, as product of printing industry. Hence the present appeal.

(3.) AS per facts on record, the assessee is manufacturing plain PVC sheets and are discharging duty liability on the same under Chapter 39. Thereafter, the goods are issued to their printing section wherein the same are printed with various designs and pictorial representation. The assessee has contended that such printing of plastic film does not amount to manufacture and if at all the same is to be held as manufacture, it would fall under Chapter 49 attracting nil rate of duty.