https://www.taxtmi.com/caselaws?id=44801 Articles used principally for packaging cigarettes remained classifiable under Chapter 48 of the Customs Tariff Act, 1985 because the printing on them was only incidental to that primary packaging use. On that reasoning, Note 8 to Chapter 48 did not exclude them from the chapter, and the alternative claim for classification under sub-heading 4901.90 was rejected. The classification challenge succeeded, with the goods treated as falling within Chapter 48 rather than as printed articles outside that chapter. en-us Thu, 11 Dec 1997 00:00:00 +0530 Sat, 03 Jul 2010 18:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44801 Articles used principally for packaging cigarettes remained classifiable under Chapter 48 of the Customs Tariff Act, 1985 because the printing on them was only incidental to that primary packaging use. On that reasoning, Note 8 to Chapter 48 did not exclude them from the chapter, and the alternative claim for classification under sub-heading 4901.90 was rejected. The classification challenge succeeded, with the goods treated as falling within Chapter 48 rather than as printed articles outside that chapter. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44801