TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Classification of Printed Labels: Tribunal Ruling on Tariff Headings</h1> The Tribunal confirmed the classification of printed paper labels under Heading 4818.90 prior to 1-3-1988 and under Heading 48.21 thereafter. Printed ... Classification Issues Involved:1. Classification of printed paper labels.2. Classification of printed plastic labels.3. Classification of printed cloth labels.4. Classification of printed aluminum labels.Detailed Analysis:1. Classification of Printed Paper Labels:The appellants did not contest the classification of printed paper labels under Heading 4818.90 prior to 1-3-1988 and under Heading 48.21 subsequent thereto. The Tribunal confirmed the classification determined by the Collector.2. Classification of Printed Plastic Labels:The appellants argued that printed plastic labels are products of the printing industry, citing Note 2 to Section VII of the Central Excise Tariff Act, 1985, and the HSN Explanatory Notes. They referenced the Supreme Court judgment in Rollatainers, asserting that printed plastic labels should be classified under Chapter 49. However, the Tribunal rejected this contention, stating that not every material on which printing is done is a product of the printing industry. The Tribunal referred to its earlier decision in Metagraphs Private Ltd., where it was held that printed aluminum labels are not products of the printing industry but akin to printed packaging or wrapping paper. The Tribunal concluded that printed plastic labels are not products of the printing industry and are classifiable under sub-heading 39.19, which covers 'self-adhesive plates, sheets, film foil, tape, strip and other flat shapes of plastics whether or not in rolls.'3. Classification of Printed Cloth Labels:The appellants claimed that printed cloth labels should be classified under sub-heading 49.01. The Tribunal rejected this claim, reiterating that labels are not products of the printing industry. Both lower authorities had classified printed cloth labels under Heading 59.05, which covers rubberized fabrics. However, the Tribunal agreed with the appellants that Heading 59.05 was inappropriate as it covers rubberized fabrics, and the printed cloth labels in dispute were not rubberized. The Tribunal determined that printed cloth labels are classifiable under Heading 59.06, which covers 'Textile fabrics otherwise impregnated, coated or covered.'4. Classification of Printed Aluminum Labels:For the period 1987-88, the Assistant Collector classified printed aluminum labels under sub-heading 7613.90, while the Collector (Appeals) classified them under Heading 76.07. The appellants claimed these labels should be classified under Heading 49.01 as products of the printing industry. The Tribunal rejected this claim, holding that labels are not products of the printing industry. For the period 1987-88, printed aluminum labels were classified under Heading 76.06 as aluminum foil, in accordance with Note 1(viii) of Chapter 76. For the period 1988-89, they were classified under sub-heading 7607.50, as Heading 76.07 covers 'Aluminum foil (whether or not printed or packed with paper, paper board, plastics or similar packing materials) of a thickness (excluding any packing materials) not exceeding 0.2 mm' and sub-heading 7607.50 covers printed aluminum foil.Conclusion:1. Printed paper labels are classifiable under sub-heading 4818.90 prior to 1-3-1988 and under heading 48.21 after 1-3-1988.2. Printed plastic labels are classifiable under heading 39.19.3. Printed cloth labels are classifiable under heading 59.06.4. Printed aluminum labels are classifiable under heading 76.06 prior to 1-3-1988 and under sub-heading 7607.50 subsequently.The appeals were disposed of in the above terms.
TaxTMI 
TaxTMI 
