https://www.taxtmi.com/caselaws?id=378 Printing on plain PVC sheets was treated as manufacture because the printed sheets acquired a distinct commercial identity from the plain sheets. The goods were held to remain classifiable under Heading 39.20 of Chapter 39, as Chapter Note 10 specifically covers printed flexible sheets and the printing was only decorative and incidental to the primary use of the goods; Chapter 49 applies only where printing gives the goods their essential character. For duty quantification, duty already paid on the plain sheets was to be adjusted, and the matter was remanded for fresh computation with such credit. en-us Thu, 22 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378 Printing on plain PVC sheets was treated as manufacture because the printed sheets acquired a distinct commercial identity from the plain sheets. The goods were held to remain classifiable under Heading 39.20 of Chapter 39, as Chapter Note 10 specifically covers printed flexible sheets and the printing was only decorative and incidental to the primary use of the goods; Chapter 49 applies only where printing gives the goods their essential character. For duty quantification, duty already paid on the plain sheets was to be adjusted, and the matter was remanded for fresh computation with such credit. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378