https://www.taxtmi.com/caselaws?id=90980 Printed PVC sheetings manufactured from duty-paid plastic sheetings were found to retain their plastic character, but the decisive issue was whether the pictorial or motif printing was merely incidental to their use. Applying the relevant Chapter Note and deeming provision in Section VII, non-incidental printed goods were required to move out of Chapter 39 and be classified under Chapter 49. Because the printing was deliberate, enhanced marketability, and widened commercial acceptance for different end uses, classification under sub-heading 3920.39 was unsustainable. The goods were classified under Chapter 49, and the demand based on the contrary classification failed. en-us Fri, 26 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90980 Printed PVC sheetings manufactured from duty-paid plastic sheetings were found to retain their plastic character, but the decisive issue was whether the pictorial or motif printing was merely incidental to their use. Applying the relevant Chapter Note and deeming provision in Section VII, non-incidental printed goods were required to move out of Chapter 39 and be classified under Chapter 49. Because the printing was deliberate, enhanced marketability, and widened commercial acceptance for different end uses, classification under sub-heading 3920.39 was unsustainable. The goods were classified under Chapter 49, and the demand based on the contrary classification failed. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90980