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    <title>1986 (6) TMI 125 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal, determining that the printed aluminium labels were not considered products of the printing industry. Therefore, the labels should be assessed at the standard rate under tariff item 68 without the exemption under Notification No. 55/75-CE. The Tribunal emphasized that the primary purpose of the labels was for product identification, with the printed matter being incidental, akin to printed packaging materials, and not qualifying them as products of the printing industry.</description>
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      <link>https://www.taxtmi.com/caselaws?id=72369</link>
      <description>The Tribunal rejected the appeal, determining that the printed aluminium labels were not considered products of the printing industry. Therefore, the labels should be assessed at the standard rate under tariff item 68 without the exemption under Notification No. 55/75-CE. The Tribunal emphasized that the primary purpose of the labels was for product identification, with the printed matter being incidental, akin to printed packaging materials, and not qualifying them as products of the printing industry.</description>
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