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    <title>2000 (2) TMI 126 - CEGAT, COURT NO. III, NEW DELHI</title>
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    <description>Printed paper wrappers cut to the required size and shape for wrapping soap were classifiable as articles of paper cut to size or shape under sub-heading 4823.19. The tariff scheme treated the article by its manufactured form, and prior decisions on similar wrapping goods supported classification on that basis rather than on the mere fact of printing. The goods were therefore not classifiable under sub-heading 4823.90 as other articles of paper.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48777</link>
      <description>Printed paper wrappers cut to the required size and shape for wrapping soap were classifiable as articles of paper cut to size or shape under sub-heading 4823.19. The tariff scheme treated the article by its manufactured form, and prior decisions on similar wrapping goods supported classification on that basis rather than on the mere fact of printing. The goods were therefore not classifiable under sub-heading 4823.90 as other articles of paper.</description>
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