https://www.taxtmi.com/caselaws?id=84184 Printed articles must be classified by their essential function and end-use: a printed item closed on all sides and sealed, used in a cigarette packet, was treated as a container or case rather than a mere label, so it fell outside the exemption meant for printed labels. Printed wrappers were treated differently: because they were printed and cut to size for wrapping use, they were regarded as converted type of paper under Heading 4817.90 rather than labels. Exemption under Notification No. 49/87 was unavailable for the earlier period because it took effect only from 1 March 1987. en-us Mon, 03 Jul 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84184 Printed articles must be classified by their essential function and end-use: a printed item closed on all sides and sealed, used in a cigarette packet, was treated as a container or case rather than a mere label, so it fell outside the exemption meant for printed labels. Printed wrappers were treated differently: because they were printed and cut to size for wrapping use, they were regarded as converted type of paper under Heading 4817.90 rather than labels. Exemption under Notification No. 49/87 was unavailable for the earlier period because it took effect only from 1 March 1987. Case-Laws Central Excise Mon, 03 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84184