https://www.taxtmi.com/caselaws?id=197460 Printed goods emerging from the printing process were held classifiable under Tariff Heading 4901 90 as products of the printing industry, because Heading 4821 00 is confined to paper or paperboard labels and that description was not established on the evidence. The decisive test was the actual nature of the goods and whether they answered the specific label entry; on the record, the Revenue failed to show that they were paper or paperboard labels. The more specific and appropriate tariff classification was therefore 4901 90, and the classification issue was resolved in favour of the assessee. en-us Thu, 06 Oct 2016 00:00:00 +0530 Mon, 08 Jan 2018 09:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197460 Printed goods emerging from the printing process were held classifiable under Tariff Heading 4901 90 as products of the printing industry, because Heading 4821 00 is confined to paper or paperboard labels and that description was not established on the evidence. The decisive test was the actual nature of the goods and whether they answered the specific label entry; on the record, the Revenue failed to show that they were paper or paperboard labels. The more specific and appropriate tariff classification was therefore 4901 90, and the classification issue was resolved in favour of the assessee. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197460