https://www.taxtmi.com/caselaws?id=354350 A specific tariff entry prevails over a broader general heading, and printing moves an article to Chapter 49 only when it is integral and gives the goods their essential character. On that basis, paper envelopes, forms, score cards, printed hangers, and printed loose sheets were held classifiable under the headings applicable to envelopes or printed matter, while carry bags retained their character as paper bags because the printing was incidental. Duty on paper scrap arising in manufacture of printed products was not sustainable on the facts, and penalties were set aside because the dispute turned on tariff classification and interpretation; the extended-period demand on carry bags was confined to the normal period. en-us Mon, 01 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354350 A specific tariff entry prevails over a broader general heading, and printing moves an article to Chapter 49 only when it is integral and gives the goods their essential character. On that basis, paper envelopes, forms, score cards, printed hangers, and printed loose sheets were held classifiable under the headings applicable to envelopes or printed matter, while carry bags retained their character as paper bags because the printing was incidental. Duty on paper scrap arising in manufacture of printed products was not sustainable on the facts, and penalties were set aside because the dispute turned on tariff classification and interpretation; the extended-period demand on carry bags was confined to the normal period. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354350