https://www.taxtmi.com/caselaws?id=48777 Printed paper wrappers manufactured by cutting paper to the required size and shape for wrapping soap fall under sub-heading 4823.19 as articles of paper cut to size or shape, rather than sub-heading 4823.90 as other articles of paper. Classification follows the nature of the manufactured article and the relevant tariff entry; printing on the wrappers does not alter their classification. Similar wrapping-product decisions support classification based on the product's physical character and intended form of use. en-us Thu, 24 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48777 Printed paper wrappers manufactured by cutting paper to the required size and shape for wrapping soap fall under sub-heading 4823.19 as articles of paper cut to size or shape, rather than sub-heading 4823.90 as other articles of paper. Classification follows the nature of the manufactured article and the relevant tariff entry; printing on the wrappers does not alter their classification. Similar wrapping-product decisions support classification based on the product's physical character and intended form of use. Case-Laws Central Excise Thu, 24 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48777