https://www.taxtmi.com/caselaws?id=754842 CESTAT Chennai held that printed paper labels are classifiable under sub-heading 4901.90 attracting NIL duty rate rather than Heading 48.21 with 16% ad valorem duty. The tribunal determined that since the primary use of these goods is as printed labels, they qualify as products of the printing industry under 4901.90. Following SC precedent in Johnson & Johnson Ltd. case, the tribunal distinguished this from ITC Limited case where printing was merely incidental to packaging. The demand for duty was set aside and appeal allowed. 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 CESTAT Chennai held that printed paper labels are classifiable under sub-heading 4901.90 attracting NIL duty rate rather than Heading 48.21 with 16% ad valorem duty. The tribunal determined that since the primary use of these goods is as printed labels, they qualify as products of the printing industry under 4901.90. Following SC precedent in Johnson & Johnson Ltd. case, the tribunal distinguished this from ITC Limited case where printing was merely incidental to packaging. The demand for duty was set aside and appeal allowed. Case-Laws Central Excise Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754842