https://www.taxtmi.com/caselaws?id=358036 Printed matter on hanging cards used with sample blades did not change their essential character as packing material, because the cards continued to serve the packaging function despite carrying product particulars and designs. The Tribunal followed the earlier comparable precedent and held that such hanging cards were not classifiable as advertising material under Chapter 49. On that basis, the classification plea failed and the departmental view was sustained, with the appeal rejected and the order under challenge maintained. en-us Wed, 07 Feb 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358036 Printed matter on hanging cards used with sample blades did not change their essential character as packing material, because the cards continued to serve the packaging function despite carrying product particulars and designs. The Tribunal followed the earlier comparable precedent and held that such hanging cards were not classifiable as advertising material under Chapter 49. On that basis, the classification plea failed and the departmental view was sustained, with the appeal rejected and the order under challenge maintained. Case-Laws Central Excise Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358036