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Issues: Whether printed labels and printed wrappers manufactured by the assessee were correctly classifiable under CETA sub-heading 4821.00.
Analysis: The goods were found to be commercially known as labels. Their printed character was not merely incidental, since the printing conveyed product information to consumers and formed the primary identity of the goods. The description under heading 4821.00 specifically covered labels of all kinds, and the classification adopted by the lower authorities was supported by that description.
Conclusion: The classification under CETA sub-heading 4821.00 was upheld in favour of the assessee, and the Revenue's appeal was rejected.
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