https://www.taxtmi.com/caselaws?id=91467 Printed sample folders whose essential function was to contain fabric samples were not treated as products of the printing industry merely because they bore printed matter. The decisive test was their dominant functional use as containers, with printing held incidental to that use. On that basis, the folders were classifiable under sub-heading 4818.90 of the Central Excise Tariff Act rather than Chapter 49. en-us Tue, 08 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91467 Printed sample folders whose essential function was to contain fabric samples were not treated as products of the printing industry merely because they bore printed matter. The decisive test was their dominant functional use as containers, with printing held incidental to that use. On that basis, the folders were classifiable under sub-heading 4818.90 of the Central Excise Tariff Act rather than Chapter 49. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91467