Supreme Court · 2015 INSC 275 · Decided 30 March 2015
M/S. Holostick India LTD. v. Commissioner of Central Excise, Noida
- Court
- Supreme Court of India
- Citation
- 2015 INSC 275 · [2015] 4 S.C.R. 576
- Case number
- CIVIL APPEAL No. 2729/2004
- Decided
- 30 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Tariff Entry 39.19149.01 - Classification of security holograms - Embossing of coated metallised film and post embossing, there is adhesive coating and release coating which results in 0 holograms which ultimately is cut to size and utilized by for security purposes - Held: By virtue of Note 2 to Entry 49, the security hologram part of the product is primary and the self adhesive part only incidental insofar as the user of the said goods is concerned E - Hence, product is classifiable u!TE 49.01. Allowing the appeals, the Court
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