https://www.taxtmi.com/caselaws?id=341716 Paper stickers, labels and publicity materials were treated as printed matter under Chapter 49, Heading 4911, because the printed motifs, pictures and text gave the goods their essential character and the paper served only as the medium. Note 12 to Chapter 48 was applied to exclude items whose printed features are not merely incidental to their primary use; the classification challenge therefore failed. Penalty on the partner under Rule 26 was also found unsustainable because the show cause notice did not allege any specific role, knowledge, mala fide intent, or reason to believe, and no supporting foundation for penalty was shown. The Revenue's challenge on both issues failed. en-us Wed, 15 Feb 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341716 Paper stickers, labels and publicity materials were treated as printed matter under Chapter 49, Heading 4911, because the printed motifs, pictures and text gave the goods their essential character and the paper served only as the medium. Note 12 to Chapter 48 was applied to exclude items whose printed features are not merely incidental to their primary use; the classification challenge therefore failed. Penalty on the partner under Rule 26 was also found unsustainable because the show cause notice did not allege any specific role, knowledge, mala fide intent, or reason to believe, and no supporting foundation for penalty was shown. The Revenue's challenge on both issues failed. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341716