https://www.taxtmi.com/caselaws?id=80348 Printed craft paper and duplex paperboard sheets that remained in sheet form, and were not converted into cartons or boxes, were held not classifiable under Heading 4818.90 or Heading 4901.00. The printing was found merely incidental to the primary use of the goods, so they fell under Heading 4811.90 as printed paper and paperboard. The classification issue was decided for the Revenue, while the questions of exemption notification coverage and whether the process amounted to manufacture were left for fresh consideration on remand. en-us Wed, 21 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80348 Printed craft paper and duplex paperboard sheets that remained in sheet form, and were not converted into cartons or boxes, were held not classifiable under Heading 4818.90 or Heading 4901.00. The printing was found merely incidental to the primary use of the goods, so they fell under Heading 4811.90 as printed paper and paperboard. The classification issue was decided for the Revenue, while the questions of exemption notification coverage and whether the process amounted to manufacture were left for fresh consideration on remand. Case-Laws Central Excise Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80348