https://www.taxtmi.com/caselaws?id=754842 Printed labels made on customer specifications were held classifiable under Heading 49.01 as products of the printing industry, not under Heading 48.21 as paper or paperboard labels. The decisive factor was that the printing was not merely incidental but gave the goods their essential character and primary use, including labels produced on paper, polyester film or similar substrates. Applying Chapter Note 11 to Chapter 48 and supporting precedents, the tribunal treated the goods as falling within Chapter 49. As a result, the NIL rate of duty applied and the duty demand was unsustainable. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754842 Printed labels made on customer specifications were held classifiable under Heading 49.01 as products of the printing industry, not under Heading 48.21 as paper or paperboard labels. The decisive factor was that the printing was not merely incidental but gave the goods their essential character and primary use, including labels produced on paper, polyester film or similar substrates. Applying Chapter Note 11 to Chapter 48 and supporting precedents, the tribunal treated the goods as falling within Chapter 49. As a result, the NIL rate of duty applied and the duty demand was unsustainable. Case-Laws Central Excise Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754842