https://www.taxtmi.com/caselaws?id=119651 Printed vinyl adhesive sheets used for advertising were treated as products of the printing industry and classifiable under Chapter 49, because their commercial identity was derived from the printing and the process did not create a new product. Chapter Note 2 of Section VII was applied to distinguish vinyl goods under Chapter 39 from printed articles whose character depends on printing. The printing activity was therefore not regarded as manufacture. The classification under Chapter 49 was upheld and the challenge to Chapter 39 classification failed in favour of the assessee. en-us Thu, 04 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119651 Printed vinyl adhesive sheets used for advertising were treated as products of the printing industry and classifiable under Chapter 49, because their commercial identity was derived from the printing and the process did not create a new product. Chapter Note 2 of Section VII was applied to distinguish vinyl goods under Chapter 39 from printed articles whose character depends on printing. The printing activity was therefore not regarded as manufacture. The classification under Chapter 49 was upheld and the challenge to Chapter 39 classification failed in favour of the assessee. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119651