https://www.taxtmi.com/caselaws?id=356357 Printed plastic cards bearing customer-specific printed matter were treated as products of the printing industry rather than as articles of plastics. Section Note 2 of Section VII to the Central Excise Tariff was applied to the effect that plastics and articles thereof, when printed with motifs, characters or pictorial representations not merely incidental to their primary use, fall under Chapter 49, except for goods of headings 39.18 or 39.19. On that basis, the cards could not be classified as mere plastic articles under Chapter 39, and the demand based on Chapter 39 was held unsustainable. en-us Thu, 11 Jan 2018 00:00:00 +0530 Mon, 05 Mar 2018 07:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356357 Printed plastic cards bearing customer-specific printed matter were treated as products of the printing industry rather than as articles of plastics. Section Note 2 of Section VII to the Central Excise Tariff was applied to the effect that plastics and articles thereof, when printed with motifs, characters or pictorial representations not merely incidental to their primary use, fall under Chapter 49, except for goods of headings 39.18 or 39.19. On that basis, the cards could not be classified as mere plastic articles under Chapter 39, and the demand based on Chapter 39 was held unsustainable. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356357