https://www.taxtmi.com/caselaws?id=93150 Printed paper goods are classifiable under Chapter 49 of the Central Excise Tariff Act, 1985 when printing is not merely incidental to the primary use of the article and instead gives it its commercial character or intended end use. Chapter Note XI to Chapter 48 requires retention in Chapter 48 where printing is only incidental, but moves the goods to Chapter 49 where the printed content, trade names, trade marks or specific end-use determine the article's essential character. Applying that principle, printed sheets produced on job-work basis were treated as falling under Chapter 49 and not Chapter 48, with clearance without duty noted as the consequence stated in the text. en-us Mon, 02 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93150 Printed paper goods are classifiable under Chapter 49 of the Central Excise Tariff Act, 1985 when printing is not merely incidental to the primary use of the article and instead gives it its commercial character or intended end use. Chapter Note XI to Chapter 48 requires retention in Chapter 48 where printing is only incidental, but moves the goods to Chapter 49 where the printed content, trade names, trade marks or specific end-use determine the article's essential character. Applying that principle, printed sheets produced on job-work basis were treated as falling under Chapter 49 and not Chapter 48, with clearance without duty noted as the consequence stated in the text. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93150