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<h1>Guidelines Clarify Classification of Printed Packaging Products Under Central Excise Tariff Act, 1985; Emphasize Material Composition.</h1> The circular addresses the classification of various printed products made from materials like plastic, paper, and aluminum foil under the Central Excise Tariff Act, 1985. It clarifies that products primarily used for packaging, such as printed plastic sheets and laminated materials, do not qualify as printing industry products and should not be classified under Chapter 49. Instead, they are to be classified based on the predominant material, with specific guidelines for each type. The circular also outlines the classification criteria for printed labels, wrapping paper, and pouches, emphasizing the importance of material composition in determining the appropriate classification.