Per Gowri Shankar :

The question for consideration in these two appeals is the classification of what the manufacturer described as "printed trade advertising material". The appeal by the manufacturer M/s. Classic Strips Pvt. Ltd., is against the demand for duty on these goods, on the ground that they are classifiable under Heading 94.05 of the tariff, and not, as claimed by the manufacturer, under Heading 49.01. Penalties have also been imposed on the manufacturer and its director, Kishore Musale, who is the other appellant.

2. The goods in question consist of sheets of vinyl printed on them, generally, a picture, and a slogan. The goods are used to advertise material. We were shown an example of such a product, which is an advertisement for a brand of coffee containing a picture of a man and a woman drinking from cups, and a few words praising its taste. It was explained that such a sheet is placed in a frame made of metal on three sides, the sheet being placed in the open front. It is illuminated from behind by a light source in the frame. Such displays are found where the public congregate, as in bus stops and railway stations.

3. The Commissioner has described, in paragraph