advertisements and
ancillary services. He further submits that the flex banner/printed material
bought by the customer needs to be mounted on the hoardings/Bill ... arranged to print the advertisement on vinyl/ flex board. Work related to
preparation/fabrication of hoardings structures and mounting of the printed
materials
appellants are engaged in the segment of printing and
providing printed "Trade Advertising Material" at the point of sale
to FMCG Companies which ... Explanatory Note:
49.11 - Other printed matter, including printed pictures and
photographs.
4911.10 -Trade advertising material, commercial catalogues
and the like
- Other:
Page 17
E/21974
inputs to the manufacture of first category of goods namely packing material (printed laminated /metalized film and pouches). But it is also clear that ... credit for the duties paid by the appellants on the packing material (printed laminated/metalized film and pouches), which are used as inputs
book
form
30 490110 Printed Nil - -
2. 10, books
490191 (including
00 or covers for
490199 printed
00 books) and
printed
manuals, in
bound
form ... applicable to
materials, technical and test materials for particular
use. Therefore, restricting the heading 49.01 only to
printed books which are publication for general
submits that once these product are printed after printing only it becomes goods and after printing it is no use for any other person except ... also submits that when all these printed products are printed with the name of Central Railway and printed information contained therein are meant for railways
printed for customers.
The customers provide the „ready to print‟ advertisement content and
the respondent undertakes the printing of such content on PVC
material procured ... printing of advertisement material
(i) Activity of printing „ready to print‟ advertisement
context on PVC flex material and sale of such printed
material amounts
under the scope of taxable service. If
a person is provided printed materials for displaying it
2
Act, 1994
3
Final Order No.A/10243 ... present case the appellant's activity is after
receipt of printed materials they displayed it at their
hoardings which clearly fall under the negative
case, as claimed by the assessees, the printing is of a sophisticated nature and the printed materials contain details which are required statutorily as well ... present cases, the printing activities undertaken are sophisticated in nature. Considering the contents of the printed material and the nature of printing, the printing activities
other processes. There was no process of manufacture, nor is the printed material product resulting from manufacturing processes. It is undoubtedly true that both printed ... which grey cloth could be put. The printed material in its finished form is wholly different from the grey cloth and, in fact, the grey
buyers. Printing on plastic films papers, polyester films, BOPP films etc. using rotogravure cylinders on the printing machines. Initially such printed material is rewound ... essential operation for any packaging.
2.2 The choice of the material for printing and lamination will be determined primarily by the material to be packed
