https://www.taxtmi.com/caselaws?id=265168 Printed thermal paper rolls and similar paper rolls were held classifiable under Chapter Heading 49.01 as products of the printing industry, not under Heading 4811.90 as paper or paperboard goods. The essential process was printing buyer-specific particulars or logos on coated paper rolls, followed by cutting and slitting, and the later use of the goods by purchasers was irrelevant to tariff classification. The imported nature of the thermal paper and the fact that the rolls were cut to size did not change their character for classification purposes. The classification under the printing entry was therefore sustained and the appeals were rejected. en-us Wed, 09 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265168 Printed thermal paper rolls and similar paper rolls were held classifiable under Chapter Heading 49.01 as products of the printing industry, not under Heading 4811.90 as paper or paperboard goods. The essential process was printing buyer-specific particulars or logos on coated paper rolls, followed by cutting and slitting, and the later use of the goods by purchasers was irrelevant to tariff classification. The imported nature of the thermal paper and the fact that the rolls were cut to size did not change their character for classification purposes. The classification under the printing entry was therefore sustained and the appeals were rejected. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265168