https://www.taxtmi.com/caselaws?id=326660 Printed sheets used in illuminated or glow sign boxes are classifiable under Chapter 49 where printing is not incidental but imparts the goods' essential character and commercial identity as printed products. Applying this principle, printed sheets and labels materially similar to those considered in earlier precedent remain products of the printing industry rather than parts of illuminated signs under Heading 94.05. The contrary classification under Heading 94.05 does not apply, and the resulting duty demand is unsustainable. 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 in illuminated or glow sign boxes are classifiable under Chapter 49 where printing is not incidental but imparts the goods' essential character and commercial identity as printed products. Applying this principle, printed sheets and labels materially similar to those considered in earlier precedent remain products of the printing industry rather than parts of illuminated signs under Heading 94.05. The contrary classification under Heading 94.05 does not apply, and the resulting duty demand is unsustainable. Case-Laws Central Excise Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326660