Printed wrist bands classified as products of the printing industry, not textile articles, and cleared at nil duty.

Wrist bands made from non-woven material were held to derive their essential character and use from the printed customer details and serial numbers, making printing central rather than incidental. On that basis, they were classified under Chapter 49 as products of the printing industry, not under Chapter 63 as made-up textile articles. The goods were accordingly classifiable under heading 4911 9990 and eligible for clearance at nil rate of duty.

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Issues: Whether the wrist bands manufactured by the appellant were classifiable under Chapter 49 as products of the printing industry or under Chapter 63 as made-up textile articles, and whether they were eligible for clearance at nil rate of duty.

Analysis: The goods were made from non-woven material, but the printed matter, including customer-specific details and serial numbers, gave them their essential use and character. The unprinted rolls had no meaningful utility for the intended purpose. Printing was therefore not incidental, but central to the identity and use of the product. On that basis, the goods fell within the scope of Chapter 49 rather than Chapter 63.

Conclusion: The wrist bands were correctly classifiable under heading 4911 9990 as products of the printing industry and were eligible for clearance at nil rate of duty.

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