Classification of printed tinned sheets: varnished-after-printing sheets treated as varnished and eligible for excise exemption. Printed tinned sheets that are printed and subsequently varnished are to be classified according to the last process under HSN rules and, as varnished sheets, fall within Heading 7210.30 (or Sub heading 7212.30 for narrower sheets). Where printing is incidental to container use, it is not the essential characteristic and the sheets remain classifiable under Chapter 72; such varnished printed sheets are eligible for the exemptions referenced in the circular.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of printed tinned sheets: varnished-after-printing sheets treated as varnished and eligible for excise exemption.
Printed tinned sheets that are printed and subsequently varnished are to be classified according to the last process under HSN rules and, as varnished sheets, fall within Heading 7210.30 (or Sub heading 7212.30 for narrower sheets). Where printing is incidental to container use, it is not the essential characteristic and the sheets remain classifiable under Chapter 72; such varnished printed sheets are eligible for the exemptions referenced in the circular.
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