https://www.taxtmi.com/caselaws?id=245465 Printed paper boards used as wrappers were held classifiable under SH 4901.90 as products of the printing industry, not under SH 4823.90. The decisive question was whether the printing was merely incidental to the wrappers' use or an essential feature giving them their character. Applying the relevant tariff entries and Note 2 to Section XI of the CETA Schedule, the Tribunal found that the printing was essential rather than incidental. The department's challenge to the classification therefore failed, and the lower appellate authority's view was sustained. en-us Thu, 23 Feb 2012 00:00:00 +0530 Mon, 31 Mar 2014 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245465 Printed paper boards used as wrappers were held classifiable under SH 4901.90 as products of the printing industry, not under SH 4823.90. The decisive question was whether the printing was merely incidental to the wrappers' use or an essential feature giving them their character. Applying the relevant tariff entries and Note 2 to Section XI of the CETA Schedule, the Tribunal found that the printing was essential rather than incidental. The department's challenge to the classification therefore failed, and the lower appellate authority's view was sustained. Case-Laws Central Excise Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245465