https://www.taxtmi.com/caselaws?id=263799 For tariff classification, the decisive test is the article's primary use and its understanding in trade and by consumers, not merely the presence of printing. Shrink sleeves made from duty-paid plastic film were used as tamper-protection packaging with shatter and puncture resistance, so printing on them was incidental to their principal packaging function. The Supreme Court applied the settled approach that an article does not become a product of the printing industry because it is printed, and relied on HSN Explanatory Notes where doubt exists. The sleeves were therefore classified under Sub-heading 3920.19, not 4901.90. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263799 For tariff classification, the decisive test is the article's primary use and its understanding in trade and by consumers, not merely the presence of printing. Shrink sleeves made from duty-paid plastic film were used as tamper-protection packaging with shatter and puncture resistance, so printing on them was incidental to their principal packaging function. The Supreme Court applied the settled approach that an article does not become a product of the printing industry because it is printed, and relied on HSN Explanatory Notes where doubt exists. The sleeves were therefore classified under Sub-heading 3920.19, not 4901.90. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263799