https://www.taxtmi.com/caselaws?id=165795 Printed polyester labels backed with paper were treated as classifiable under Tariff Item 68 rather than the departmental classification under Tariff Item 17(2), because the labels were accepted as paper-backed polyester film and not as laminated paper for tariff purposes. The goods were also treated as exempt under Notification No. 122/75, since they were produced by a printing process and fell within the expression "products of the printing industry". The revision application therefore succeeded, the departmental classification was displaced, and the goods were covered by the exemption. en-us Mon, 15 Jun 1981 00:00:00 +0530 Tue, 12 Aug 2014 12:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165795 Printed polyester labels backed with paper were treated as classifiable under Tariff Item 68 rather than the departmental classification under Tariff Item 17(2), because the labels were accepted as paper-backed polyester film and not as laminated paper for tariff purposes. The goods were also treated as exempt under Notification No. 122/75, since they were produced by a printing process and fell within the expression "products of the printing industry". The revision application therefore succeeded, the departmental classification was displaced, and the goods were covered by the exemption. Case-Laws Central Excise Mon, 15 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165795