https://www.taxtmi.com/circulars?id=6764 Classification of printed wrapping, labels, films, sheets, laminates and pouches is governed by the primary function of the article: where printing is incidental to packaging, the goods fall under the tariff headings for paper or plastics rather than as products of the printing industry. Printed plastic films/sheets and laminates of plastic with plastic are classifiable as plastics products; paper/plastic laminates are classified according to which material predominates by thickness; aluminium foil below the prescribed thinness is classifiable as aluminium foil irrespective of backing. en-us Mon, 16 Jan 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6764 Classification of printed wrapping, labels, films, sheets, laminates and pouches is governed by the primary function of the article: where printing is incidental to packaging, the goods fall under the tariff headings for paper or plastics rather than as products of the printing industry. Printed plastic films/sheets and laminates of plastic with plastic are classifiable as plastics products; paper/plastic laminates are classified according to which material predominates by thickness; aluminium foil below the prescribed thinness is classifiable as aluminium foil irrespective of backing. Circulars Central Excise Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6764