https://www.taxtmi.com/caselaws?id=357943 Printed sheets, leaflets and similar goods manufactured on job-work basis were treated as classifiable under Chapter 49 rather than Chapter 48 because the tariff entry and departmental clarification indicated that products deriving their identity and utility from printing fall within Chapter 49. The Tribunal also relied on the fact that the same goods had already been classified under Chapter 49 in the assessee's own case, and found no basis to depart from that view. The Revenue's challenge to the classification was therefore rejected, and the appellate order upholding Chapter 49 classification was sustained. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357943 Printed sheets, leaflets and similar goods manufactured on job-work basis were treated as classifiable under Chapter 49 rather than Chapter 48 because the tariff entry and departmental clarification indicated that products deriving their identity and utility from printing fall within Chapter 49. The Tribunal also relied on the fact that the same goods had already been classified under Chapter 49 in the assessee's own case, and found no basis to depart from that view. The Revenue's challenge to the classification was therefore rejected, and the appellate order upholding Chapter 49 classification was sustained. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357943