https://www.taxtmi.com/caselaws?id=376587 Printed thermal paper rolls used in ATMs were held classifiable under Chapter 48, not Chapter 49, because the decisive test was whether the printing was merely incidental to the goods' primary use. Chapter Note 12 to Chapter 48 treats paper printed with motifs, characters or pictorial representations as Chapter 49 only where the printing is not incidental. Here, the rolls were designed for ATM use and to print transaction details, while the bank name, logo and similar markings served only identification. Authorities on printed labels and lottery tickets were distinguished, and the Revenue's appeal succeeded, with the Commissioner (Appeals) order set aside. en-us Thu, 07 Mar 2019 00:00:00 +0530 Mon, 02 Mar 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376587 Printed thermal paper rolls used in ATMs were held classifiable under Chapter 48, not Chapter 49, because the decisive test was whether the printing was merely incidental to the goods' primary use. Chapter Note 12 to Chapter 48 treats paper printed with motifs, characters or pictorial representations as Chapter 49 only where the printing is not incidental. Here, the rolls were designed for ATM use and to print transaction details, while the bank name, logo and similar markings served only identification. Authorities on printed labels and lottery tickets were distinguished, and the Revenue's appeal succeeded, with the Commissioner (Appeals) order set aside. Case-Laws Central Excise Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376587