https://www.taxtmi.com/caselaws?id=86546 Printed chocolate wrappers remain articles of paper where their essential function is packaging, even if they are cut to size, printed, coloured and designed. The printing is incidental to the wrapping function and does not convert the item into a product of the printing industry. The distinction drawn in Supreme Court authority was applied to hold that a wrapper used to cover chocolate is not comparable to a separate printed label attached to another article. The wrapper was classified under Tariff Sub-heading 4818.90, not Heading 4901.90, and the Revenue's appeal succeeded while the cross-objection failed. en-us Fri, 10 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86546 Printed chocolate wrappers remain articles of paper where their essential function is packaging, even if they are cut to size, printed, coloured and designed. The printing is incidental to the wrapping function and does not convert the item into a product of the printing industry. The distinction drawn in Supreme Court authority was applied to hold that a wrapper used to cover chocolate is not comparable to a separate printed label attached to another article. The wrapper was classified under Tariff Sub-heading 4818.90, not Heading 4901.90, and the Revenue's appeal succeeded while the cross-objection failed. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86546