https://www.taxtmi.com/circulars?id=6438 Printed tinned sheets that are printed and subsequently varnished are to be classified according to the last process under HSN rules and, as varnished sheets, fall within Heading 7210.30 (or Sub heading 7212.30 for narrower sheets). Where printing is incidental to container use, it is not the essential characteristic and the sheets remain classifiable under Chapter 72; such varnished printed sheets are eligible for the exemptions referenced in the circular. en-us Wed, 10 Jul 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6438 Printed tinned sheets that are printed and subsequently varnished are to be classified according to the last process under HSN rules and, as varnished sheets, fall within Heading 7210.30 (or Sub heading 7212.30 for narrower sheets). Where printing is incidental to container use, it is not the essential characteristic and the sheets remain classifiable under Chapter 72; such varnished printed sheets are eligible for the exemptions referenced in the circular. Circulars Central Excise Wed, 10 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6438