https://www.taxtmi.com/caselaws?id=326660 Printed sheets used for illuminated sign boxes were treated as products of the printing industry under Chapter 49 because printing was not merely incidental; it gave the goods their essential character and commercial identity. The Tribunal found the facts materially similar to earlier precedent on printed sheets and labels, and followed the same reasoning for the later period. The contention that the articles were only parts of illuminated signs and therefore classifiable under Heading 94.05 was rejected. The demand was set aside in favour of the assessee. en-us Wed, 09 Mar 2016 00:00:00 +0530 Mon, 17 Oct 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326660 Printed sheets used for illuminated sign boxes were treated as products of the printing industry under Chapter 49 because printing was not merely incidental; it gave the goods their essential character and commercial identity. The Tribunal found the facts materially similar to earlier precedent on printed sheets and labels, and followed the same reasoning for the later period. The contention that the articles were only parts of illuminated signs and therefore classifiable under Heading 94.05 was rejected. The demand was set aside in favour of the assessee. Case-Laws Central Excise Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326660