https://www.taxtmi.com/caselaws?id=84577 Printed catch covers and printed pouches remained classifiable as cartons, boxes, cases, bags or similar packing containers under Heading 4818.13 because printing did not alter their essential character as packing containers used for packing, transport, storage or sale of merchandise. The explanatory material for Heading 48.19 supported inclusion of printed containers and packets within that category, and the earlier exemption order under Notification No. 66/82-C.E. was not determinative of the classification issue. The goods were therefore held under Heading 4818.13, not Heading 4818.19. en-us Mon, 30 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84577 Printed catch covers and printed pouches remained classifiable as cartons, boxes, cases, bags or similar packing containers under Heading 4818.13 because printing did not alter their essential character as packing containers used for packing, transport, storage or sale of merchandise. The explanatory material for Heading 48.19 supported inclusion of printed containers and packets within that category, and the earlier exemption order under Notification No. 66/82-C.E. was not determinative of the classification issue. The goods were therefore held under Heading 4818.13, not Heading 4818.19. Case-Laws Central Excise Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84577