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S.S.KANG, V.K.AGRAWAL
Holostick India Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut-II Noida – Respondent
Per V.K. Agrawal:
The issue involved in these two appeals is whether the product, manufactured by M/s. Holostick India Ltd., is classifiable under Heading No. 49.01 of the Schedule to the Central Excise Tariff Act as the product of printing industry as claimed by them or under Heading No. 39.19 of the Tariff as self adhesive film as confirmed by the Commissioner under the impugned Order.
2. Shri V. Sridharan, learned Advocate, submitted that the Appellants that Company manufactures security holograms and holographic films; that the art work prepared by artist and computer having logo/company buyers name, etc. is itched/ transferred to glass plate having coating of lacquer with laser and optics; that then glass master is made; that by the process of electroforming, image on the nickel masters could be replicated/reproduced with the help of nickel sulphamate plating solution; that from Nickel Master, additional Nickel masters are made which are called "shims or production plates"; that by the process of embossing, the holographic effect of the Nickel shim is transferred on to the coated and metallized polyester PET film with the help of heat and pressure; that the reproduced shim
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