https://www.taxtmi.com/caselaws?id=109138 Printed wrappers and printed sleeves were treated as articles of the packaging industry, not as products of the printing industry, because they had already come into existence as packing material and the printing on them was merely incidental. The analysis applied the principle that printing on packaging material does not by itself change its excise classification. The discussion followed the line of authority in Rollatainers and later Tribunal decisions, rather than cases concerning labels where printing itself created the product. A dissent favoured remand for examination of samples and further factual inquiry, but the majority view prevailed and the articles remained classifiable under sub-heading 4818.90, not 4901.90. en-us Thu, 11 Nov 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109138 Printed wrappers and printed sleeves were treated as articles of the packaging industry, not as products of the printing industry, because they had already come into existence as packing material and the printing on them was merely incidental. The analysis applied the principle that printing on packaging material does not by itself change its excise classification. The discussion followed the line of authority in Rollatainers and later Tribunal decisions, rather than cases concerning labels where printing itself created the product. A dissent favoured remand for examination of samples and further factual inquiry, but the majority view prevailed and the articles remained classifiable under sub-heading 4818.90, not 4901.90. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109138