https://www.taxtmi.com/caselaws?id=264767 Security holograms made from stamping foil were treated as products of the printing industry under Chapter 49, not as self-adhesive plastic goods under Chapter 39, because their essential character lay in security and identification features, while the adhesive element was merely incidental. Applying the HSN Explanatory Notes and the settled view that printed matter is classified by its primary use, the Tribunal followed Supreme Court authority recognising security holograms under Chapter 49. On that basis, the duty demand and associated penalties were unsustainable. en-us Fri, 25 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264767 Security holograms made from stamping foil were treated as products of the printing industry under Chapter 49, not as self-adhesive plastic goods under Chapter 39, because their essential character lay in security and identification features, while the adhesive element was merely incidental. Applying the HSN Explanatory Notes and the settled view that printed matter is classified by its primary use, the Tribunal followed Supreme Court authority recognising security holograms under Chapter 49. On that basis, the duty demand and associated penalties were unsustainable. Case-Laws Central Excise Fri, 25 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264767