https://www.taxtmi.com/caselaws?id=258475 Security holograms made from metallised plastic film were held classifiable under Heading 49.01, because their printed security function was the essential character of the goods and the adhesive aspect was only incidental. Heading 39.19 covers self-adhesive plastic articles, but Note 2 to Chapter 49 applies where printing is not merely incidental to the primary use of the goods. On that basis, the Tribunal's view was unsustainable, and the goods were treated as printed matter rather than merely self-adhesive plastic articles, with consequential refund to follow in accordance with law. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258475 Security holograms made from metallised plastic film were held classifiable under Heading 49.01, because their printed security function was the essential character of the goods and the adhesive aspect was only incidental. Heading 39.19 covers self-adhesive plastic articles, but Note 2 to Chapter 49 applies where printing is not merely incidental to the primary use of the goods. On that basis, the Tribunal's view was unsustainable, and the goods were treated as printed matter rather than merely self-adhesive plastic articles, with consequential refund to follow in accordance with law. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258475