Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Manufacture of Display Material falls under ‘Trading Advertising Material’, attracts Nil Rate of Duty: CESTAT
Excise, VAT & Custom
The Bangalore Bench of CESTAT ruled that manufacturing display materials falls under "Trading Advertising Material," attracting zero duty. The tribunal responded to a show-cause notice proposing excise duty recovery of Rs. 12,41,79,057.
The appellant argued that the goods primarily served storage for retail, not just advertising, hence not classified as furniture. The Commissioner's classification as "other furniture" was deemed baseless. CESTAT noted that affixing printed material on frames doesn't constitute furniture manufacturing.
It concluded the purpose was advertisement, aligning with Tariff Subheading 4911 1090. The decision nullified the duty demand.
