https://www.taxtmi.com/caselaws?id=97509 Printing on instrumentation charts was held to be incidental where the goods were designed mainly to record industrial parameters such as temperature, pressure, humidity, current and voltage. On that reasoning, the charts retained their character as self-recording paper articles under Chapter 48 rather than products of the printing industry under Chapter 49. HSN explanatory notes supported classification of rolls, sheets and charts used for self-recording apparatus within Heading 4823, and trade literature also pointed away from treatment as printed goods. The charts were correctly classified under Heading 4823.90, not Heading 4901.90, and the Revenue's classification was upheld. en-us Tue, 18 Apr 2000 00:00:00 +0530 Tue, 17 Jan 2012 10:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97509 Printing on instrumentation charts was held to be incidental where the goods were designed mainly to record industrial parameters such as temperature, pressure, humidity, current and voltage. On that reasoning, the charts retained their character as self-recording paper articles under Chapter 48 rather than products of the printing industry under Chapter 49. HSN explanatory notes supported classification of rolls, sheets and charts used for self-recording apparatus within Heading 4823, and trade literature also pointed away from treatment as printed goods. The charts were correctly classified under Heading 4823.90, not Heading 4901.90, and the Revenue's classification was upheld. Case-Laws Central Excise Tue, 18 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97509