Essential character from printing drives classification of thermal paper rolls under Chapter 49, not Chapter 48.

Printed thermal paper rolls that acquire their essential character through printing are classifiable as products of the printing industry under Chapter 49 rather than as thermal paper under Chapter 48. The Tribunal noted that words and graphics appeared on both slit and unslit rolls, showing that printing had already been completed before cutting and slitting. Because the rolls were cleared in a form intended for immediate consumer use, the article was treated as one brought into existence by printing. Explanatory notes on lottery-type tickets and similar items supported classification under Chapter 49, and the lower classification under sub-heading 4811.90 was rejected.

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Issues: Whether printed thermal paper rolls, after printing and subsequent slitting/cutting, are classifiable under sub-heading 4901.90 as products of the printing industry or under sub-heading 4811.90 as thermal paper.

Analysis: The product was found to bear words and graphics in both slit and unslit form, showing that printing had already been undertaken before cutting and slitting. The product was cleared in roll form for immediate use by consumers. On this basis, and applying the principle that an article brought into existence by printing may qualify as a product of the printing industry, the product was treated as falling in Chapter 49. Reliance was also placed on the relevant explanatory notes indicating that lottery-type tickets and similar items are classified under Chapter 49.

Conclusion: The product is classifiable under sub-heading 4901.90 and not under sub-heading 4811.90; the classification adopted by the lower authority was set aside in favour of the assessee.

Final Conclusion: Printed thermal paper rolls that acquire their essential character through printing are to be classified as products of the printing industry under Chapter 49 rather than as thermal paper under Chapter 48.

Ratio Decidendi: Where printing brings into existence the essential character of the article, the resultant product is classifiable as a product of the printing industry notwithstanding subsequent slitting or cutting.

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