https://www.taxtmi.com/caselaws?id=262183 Printed PVC film carrying logos, trademarks or designs falls under Chapter 49 as a product of the printing industry where the printing gives the goods their relevant character and is not merely incidental to their use. Section Note 2 of Section VII excludes such printing-industry products from Chapter 39. Applying the classification principle reflected in prior Tribunal and Supreme Court authority, printed PVC film intended for use as printed matter is classifiable under heading 490190 rather than as printed plastic goods under heading 3920.39. The Department's Chapter 39 classification was therefore unsustainable, entitling the assessee to relief. en-us Tue, 07 Jul 2015 00:00:00 +0530 Mon, 04 Jan 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262183 Printed PVC film carrying logos, trademarks or designs falls under Chapter 49 as a product of the printing industry where the printing gives the goods their relevant character and is not merely incidental to their use. Section Note 2 of Section VII excludes such printing-industry products from Chapter 39. Applying the classification principle reflected in prior Tribunal and Supreme Court authority, printed PVC film intended for use as printed matter is classifiable under heading 490190 rather than as printed plastic goods under heading 3920.39. The Department's Chapter 39 classification was therefore unsustainable, entitling the assessee to relief. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262183