https://www.taxtmi.com/caselaws?id=243994 Printed ATM rolls, lottery ticket rolls and bus ticket rolls were held to be classifiable under Chapter 49 as products of the printing industry, not under Heading 4823. The tariff text and HSN notes showed that printed articles intended to be completed at the time of use, including tickets and similar printed matter, fall within Chapter 49, and the later insertion of Note 14 indicated that such goods were not previously covered by Chapter 48. Because the printing gave the rolls their essential character and was not merely incidental, they were treated as printed matter rather than self-recording apparatus media. The classification under Chapter 49 was therefore sustained. en-us Thu, 19 Dec 2013 00:00:00 +0530 Fri, 05 Sep 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243994 Printed ATM rolls, lottery ticket rolls and bus ticket rolls were held to be classifiable under Chapter 49 as products of the printing industry, not under Heading 4823. The tariff text and HSN notes showed that printed articles intended to be completed at the time of use, including tickets and similar printed matter, fall within Chapter 49, and the later insertion of Note 14 indicated that such goods were not previously covered by Chapter 48. Because the printing gave the rolls their essential character and was not merely incidental, they were treated as printed matter rather than self-recording apparatus media. The classification under Chapter 49 was therefore sustained. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243994