https://www.taxtmi.com/caselaws?id=299511 Printed gay wrappers were treated as products of the printing industry because the pictures, motifs and legends on the wrappers conveyed substantive information about the nature and brand of the goods and were not merely incidental to use. On that basis, the wrappers fell under sub-heading 4901.90 rather than sub-heading 4823.19. As the classification under the printing industry entry was accepted, the duty demand, penalty and interest did not survive, and the impugned orders were set aside with consequential relief. en-us Thu, 10 Feb 2000 00:00:00 +0530 Fri, 17 Dec 2021 14:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299511 Printed gay wrappers were treated as products of the printing industry because the pictures, motifs and legends on the wrappers conveyed substantive information about the nature and brand of the goods and were not merely incidental to use. On that basis, the wrappers fell under sub-heading 4901.90 rather than sub-heading 4823.19. As the classification under the printing industry entry was accepted, the duty demand, penalty and interest did not survive, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299511