https://www.taxtmi.com/caselaws?id=476 Printed thermal paper rolls that acquire their essential character through printing are classifiable as products of the printing industry under Chapter 49 rather than as thermal paper under Chapter 48. Words and graphics were printed before slitting or cutting, and the rolls were cleared for immediate consumer use. Subsequent cutting or slitting did not alter the product's character as a printed article. Relevant explanatory notes supporting classification of lottery-type tickets and similar printed items under Chapter 49 reinforce classification under sub-heading 4901.90 instead of sub-heading 4811.90. en-us Wed, 22 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=476 Printed thermal paper rolls that acquire their essential character through printing are classifiable as products of the printing industry under Chapter 49 rather than as thermal paper under Chapter 48. Words and graphics were printed before slitting or cutting, and the rolls were cleared for immediate consumer use. Subsequent cutting or slitting did not alter the product's character as a printed article. Relevant explanatory notes supporting classification of lottery-type tickets and similar printed items under Chapter 49 reinforce classification under sub-heading 4901.90 instead of sub-heading 4811.90. Case-Laws Central Excise Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=476