https://www.taxtmi.com/caselaws?id=263799 Tariff classification of shrink sleeves depends on their primary use and trade understanding rather than the presence of printing. Shrink sleeves made from duty-paid plastic film function as tamper-protection packaging with shatter and puncture resistance; their printing is incidental to that packaging function. Mere printing does not convert a plastic packing article into a product of the printing industry. HSN Explanatory Notes may support classification through internationally accepted nomenclature where doubt arises. Accordingly, shrink sleeves fall under Sub-heading 3920.19 rather than Sub-heading 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 Tariff classification of shrink sleeves depends on their primary use and trade understanding rather than the presence of printing. Shrink sleeves made from duty-paid plastic film function as tamper-protection packaging with shatter and puncture resistance; their printing is incidental to that packaging function. Mere printing does not convert a plastic packing article into a product of the printing industry. HSN Explanatory Notes may support classification through internationally accepted nomenclature where doubt arises. Accordingly, shrink sleeves fall under Sub-heading 3920.19 rather than Sub-heading 4901.90. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263799