M/S. HOLOSTICK INDIA LTD. versus COMMISSIONER OF CENTRAL EXCISE, NOIDA

M/S. HOLOSTICK INDIA LTD. versus COMMISSIONER OF CENTRAL EXCISE, NOIDA

The security hologram part of the product is primary and the self-adhesive part only incidental in so far as the user of the goods is concerned. Therefore, the product is classifiable under Tariff Entry 49.01.

Parties
Appellant: M/S. Holostick India Ltd.; Respondent: Commissioner of Central Excise, Noida
Jurisdiction
India
Judgment Date
30 March 2015
Procedural Posture
Civil Appeal / Appeal From Customs Excise & Service Tax Appellate Tribunal, New Delhi
Outcome
Appeal allowed
Legal Topics
Classification of Security Holograms, Interpretation of Tariff Entries, Application of Harmonised System of Nomenclature (hsn), Incidental Vs Primary Use for Tariff Classification
Taxation Central Excise Tariff Classification Classification of Security Holograms Interpretation of Tariff Entries Application of Harmonised System of Nomenclature (hsn) Incidental Vs Primary Use for Tariff Classification

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

M/S. Holostick India Ltd.

Appellant

Commissioner of Central Excise, Noida

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs Excise & Service Tax Appellate Tribunal, New Delhi

Legal Issues

  1. 1 Whether security holograms manufactured by the appellant are classifiable under Tariff Entry 39.19 as self-adhesive plates, sheets, etc. of plastics, or under Tariff Entry 49.01 as other products of the printing industry

Ratio Decidendi

The security hologram part of the product is primary and the self-adhesive part only incidental in so far as the user of the goods is concerned. Therefore, the product is classifiable under Tariff Entry 49.01.

Court Disposition

Appeal allowed

Orders

  • CESTAT judgment dated 19.12.2003 set aside
  • Product to be classified under Tariff Entry 49.01