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    <title>1996 (7) TMI 344 - CEGAT, NEW DELHI</title>
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    <description>Printed labels whose printing is incidental to their function as attachments to other goods are not automatically products of the printing industry. Classification follows the material composition and applicable tariff description: printed plastic labels fall under Heading 39.19 rather than Chapter 49; printed cloth labels fall under Heading 59.06 rather than Heading 59.05, which covers rubberised fabrics; and printed aluminium labels fall within Chapter 76 rather than Chapter 49. Aluminium labels were classifiable under Heading 76.06 before the tariff amendment and under Sub-heading 7607.50 thereafter, depending on the relevant thickness criterion. Printed paper labels remained under the accepted paper headings.</description>
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    <pubDate>Fri, 12 Jul 1996 00:00:00 +0530</pubDate>
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      <title>1996 (7) TMI 344 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85785</link>
      <description>Printed labels whose printing is incidental to their function as attachments to other goods are not automatically products of the printing industry. Classification follows the material composition and applicable tariff description: printed plastic labels fall under Heading 39.19 rather than Chapter 49; printed cloth labels fall under Heading 59.06 rather than Heading 59.05, which covers rubberised fabrics; and printed aluminium labels fall within Chapter 76 rather than Chapter 49. Aluminium labels were classifiable under Heading 76.06 before the tariff amendment and under Sub-heading 7607.50 thereafter, depending on the relevant thickness criterion. Printed paper labels remained under the accepted paper headings.</description>
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