https://www.taxtmi.com/caselaws?id=660 Printed thermal paper rolls used as lottery ticket forms were treated as products of the printing industry because the printing was not merely incidental to their primary use and the goods were commercially understood as completed blank tickets. Accordingly, the rolls were classifiable under heading 4901.90 and not under heading 4811.90. The imported thermal paper also fell within the authorised material permitted under the Export Processing Zone permission letter, which covered printed tags, tickets, printed rolls, sheets, seal pay slips, passes and cards. On that basis, the objection that the material was unauthorised failed. en-us Tue, 02 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=660 Printed thermal paper rolls used as lottery ticket forms were treated as products of the printing industry because the printing was not merely incidental to their primary use and the goods were commercially understood as completed blank tickets. Accordingly, the rolls were classifiable under heading 4901.90 and not under heading 4811.90. The imported thermal paper also fell within the authorised material permitted under the Export Processing Zone permission letter, which covered printed tags, tickets, printed rolls, sheets, seal pay slips, passes and cards. On that basis, the objection that the material was unauthorised failed. Case-Laws Central Excise Tue, 02 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=660