Supreme Court of India
M/s. Holostick India Ltd. v. Commissioner of Central Excise, Noida
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985: Tariff Entry 39.19149.01 - Classification of security holograms - Embossing of coated metallised film and post embossing, there is adhesive coating and release coating which results in 0 holograms which ultimately is cut to size and utilized by customers of the appellant for security purposes - Held: By virtue of Note 2 to Entry 49, the security hologram part of the product is primary and the self adhesive part only incidental insofar as the user of the said goods is concerned - Hence, product is classifiable u!TE 49.01. Allowing the appeals, the Court HELD:
Where later benches applied it
Of those, 1 relied on
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