https://www.taxtmi.com/caselaws?id=345829 Wrist bands made from non-woven material were held to derive their essential character and use from the printed customer details and serial numbers, making printing central rather than incidental. On that basis, they were classified under Chapter 49 as products of the printing industry, not under Chapter 63 as made-up textile articles. The goods were accordingly classifiable under heading 4911 9990 and eligible for clearance at nil rate of duty. en-us Fri, 30 Jun 2017 00:00:00 +0530 Thu, 04 Jan 2018 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345829 Wrist bands made from non-woven material were held to derive their essential character and use from the printed customer details and serial numbers, making printing central rather than incidental. On that basis, they were classified under Chapter 49 as products of the printing industry, not under Chapter 63 as made-up textile articles. The goods were accordingly classifiable under heading 4911 9990 and eligible for clearance at nil rate of duty. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345829