https://www.taxtmi.com/caselaws?id=120068 Embossing on imported plastic bags was treated as printing for purposes of the customs exemption notification. Note 2 to Chapter 49 of the First Schedule to the Customs Tariff Act, 1975 expressly includes embossing within printing, and that tariff meaning was applied consistently to the notification. The notification was construed according to its plain wording, and the goods therefore answered the description of printed bags. The exemption benefit was available to the assessee. en-us Thu, 27 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120068 Embossing on imported plastic bags was treated as printing for purposes of the customs exemption notification. Note 2 to Chapter 49 of the First Schedule to the Customs Tariff Act, 1975 expressly includes embossing within printing, and that tariff meaning was applied consistently to the notification. The notification was construed according to its plain wording, and the goods therefore answered the description of printed bags. The exemption benefit was available to the assessee. Case-Laws Customs Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120068