https://www.taxtmi.com/caselaws?id=353787 Printed stationery items such as labels, envelopes and answer sheets remained classifiable under Chapter 48 because Chapter Note 14 to Chapter 48 preserves paper and paper products in their respective headings when they are intended for further writing or printing. The printing on the goods was treated as incidental to their primary use, so it did not alter their essential classification. On that basis, the classification under the other heading was rejected and the demand was not interfered with. en-us Mon, 13 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353787 Printed stationery items such as labels, envelopes and answer sheets remained classifiable under Chapter 48 because Chapter Note 14 to Chapter 48 preserves paper and paper products in their respective headings when they are intended for further writing or printing. The printing on the goods was treated as incidental to their primary use, so it did not alter their essential classification. On that basis, the classification under the other heading was rejected and the demand was not interfered with. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353787