https://www.taxtmi.com/caselaws?id=262183 Printed PVC film carrying logos, trademarks or designs is classifiable as a product of the printing industry under Chapter 49, not as printed plastic goods under Chapter 39, where the printing is not merely incidental and gives the goods their relevant character. The classification depends on whether the article is intended to be used as printed matter rather than merely as wrapper material. Section Note 2 of Section VII excludes products of the printing industry from Chapter 39, and the earlier classification principles applied in Srikumar Agencies and Holostick India were treated as governing. 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 is classifiable as a product of the printing industry under Chapter 49, not as printed plastic goods under Chapter 39, where the printing is not merely incidental and gives the goods their relevant character. The classification depends on whether the article is intended to be used as printed matter rather than merely as wrapper material. Section Note 2 of Section VII excludes products of the printing industry from Chapter 39, and the earlier classification principles applied in Srikumar Agencies and Holostick India were treated as governing. Case-Laws Central Excise Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262183