https://www.taxtmi.com/caselaws?id=109138 Printed wrappers and sleeves that come into existence as packing materials remain classifiable as articles of paper or paperboard used in the packaging industry under sub-heading 4818.90 when printing is merely incidental. Incidental printing does not convert packaging material into a product of the printing industry under sub-heading 4901.90. This distinction depends on the article's dominant character and whether printing creates the product itself, as may occur with labels, rather than merely decorates or identifies pre-existing packaging material. 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 sleeves that come into existence as packing materials remain classifiable as articles of paper or paperboard used in the packaging industry under sub-heading 4818.90 when printing is merely incidental. Incidental printing does not convert packaging material into a product of the printing industry under sub-heading 4901.90. This distinction depends on the article's dominant character and whether printing creates the product itself, as may occur with labels, rather than merely decorates or identifies pre-existing packaging material. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109138