https://www.taxtmi.com/caselaws?id=109932 Printed cigarette-packet components were treated as packaging articles under Chapter 48 because their primary use remained to contain cigarettes, and printing for statutory particulars, trademarks or decoration was merely incidental. Classification under sub-heading 4901.90 as products of the printing industry was rejected. Printed shells, slides, top lid flaps and racks were also found to be only component parts, not complete cartons or boxes, and were classified as paper or paperboard goods under sub-heading 4818.90 up to 29-2-88 and sub-heading 4823.90 from 1-3-88 onwards. The central principle applied was that commercial identity and packaging function govern classification, not the extent or cost of printing. en-us Thu, 31 Aug 1995 00:00:00 +0530 Thu, 12 Apr 2012 18:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109932 Printed cigarette-packet components were treated as packaging articles under Chapter 48 because their primary use remained to contain cigarettes, and printing for statutory particulars, trademarks or decoration was merely incidental. Classification under sub-heading 4901.90 as products of the printing industry was rejected. Printed shells, slides, top lid flaps and racks were also found to be only component parts, not complete cartons or boxes, and were classified as paper or paperboard goods under sub-heading 4818.90 up to 29-2-88 and sub-heading 4823.90 from 1-3-88 onwards. The central principle applied was that commercial identity and packaging function govern classification, not the extent or cost of printing. Case-Laws Central Excise Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109932