https://www.taxtmi.com/caselaws?id=126311 Printed labels and printed wrappers were treated as commercially known labels, with the printing serving a substantive product-identifying function rather than a merely incidental one. Heading 4821.00 was read as covering labels of all kinds, and that description supported the classification adopted by the lower authorities. The classification under CETA sub-heading 4821.00 was upheld in favour of the assessee, and the Revenue's appeal was rejected. en-us Mon, 13 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 14:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126311 Printed labels and printed wrappers were treated as commercially known labels, with the printing serving a substantive product-identifying function rather than a merely incidental one. Heading 4821.00 was read as covering labels of all kinds, and that description supported the classification adopted by the lower authorities. The classification under CETA sub-heading 4821.00 was upheld in favour of the assessee, and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126311