https://www.taxtmi.com/caselaws?id=86678 A product described as sleeves or wrappers used as packing covers was held to fall under sub-heading 4819.12 of the Central Excise Tariff Act, 1985. The classification list, sample examination, Superintendent's verification, and commercial description showed the goods to be flattened and folded cartons or open-ended flat covers, matching the HSN description of sleeves. Printing on the product was treated as merely incidental to its packing function, so the alternative heading 4823.19 was inapplicable. The departmental challenge therefore failed and the classification under 4819.12 was upheld. en-us Tue, 23 Apr 1996 00:00:00 +0530 Fri, 26 Aug 2011 14:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86678 A product described as sleeves or wrappers used as packing covers was held to fall under sub-heading 4819.12 of the Central Excise Tariff Act, 1985. The classification list, sample examination, Superintendent's verification, and commercial description showed the goods to be flattened and folded cartons or open-ended flat covers, matching the HSN description of sleeves. Printing on the product was treated as merely incidental to its packing function, so the alternative heading 4823.19 was inapplicable. The departmental challenge therefore failed and the classification under 4819.12 was upheld. Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86678