2024-VIL-376-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of display/storage units used as display devices for trade advertisement at retail outlets – whether different display units manufacture by the appellant are classifiable under Chapter Heading 4911 or 9403 of CETA,1985 during the relevant period from 01.10.2009 to 31.03.2014 – Invoking of extended period of Limitation - HELD - the item in question is composite in nature i.e., on the metal/PVC frames, printing and advertising materials are pasted. The claim of the Revenue is that the metal frame on which advertising materials are pasted or affixed is a furniture, whereas the claim of the appellant is that the advertisement material is only affixed on the metal frame for support and display – A plain reading of the subrule (b) of Rule 3 of the General Interpretative Rules makes it clear that the articles which gives the essential character to the composite material be the decisive factory in classifying the composite material - the primary object of the display units supplied by the appellant to their clients is for advertising of material and incidental benefit is, while displaying the material, it is placed on the display unit, which cannot convert the display unit as a ‘furniture’ for storage of the material. Besides, the display units have a short life of one or two weeks, as stated by the customers of the Appellant, that is, till the advertisement of the material or for the occasions of festivals. It is not meant to be used as furniture for longer duration for storage of the material. Therefore, the subject display units are correctly classifiable under chapter 4911 and not under Chapter 9403 as alleged by the department – there is no merit invoking extended period of limitation confirming demand as the facts were within the knowledge of the department much before issuance of the present notice and no misdeclaration or suppression of fact therefore could be alleged - the impugned order is set aside and the appeals are allowed
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