https://www.taxtmi.com/caselaws?id=49950 Printed wrappers whose printing is not merely incidental to packing but conveys the nature, brand, and contents of the goods are classifiable as products of the printing industry under sub-heading 4901.90, rather than as packing material under sub-heading 4823.90. The Tribunal followed its earlier view in the assessee's own case and treated the printed matter as giving the wrapper its essential character within the relevant Section and Chapter Notes. The Revenue's reliance on other authorities and an asserted departmental review did not justify departure from that binding position, so the assessee's classification was sustained. en-us Tue, 08 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49950 Printed wrappers whose printing is not merely incidental to packing but conveys the nature, brand, and contents of the goods are classifiable as products of the printing industry under sub-heading 4901.90, rather than as packing material under sub-heading 4823.90. The Tribunal followed its earlier view in the assessee's own case and treated the printed matter as giving the wrapper its essential character within the relevant Section and Chapter Notes. The Revenue's reliance on other authorities and an asserted departmental review did not justify departure from that binding position, so the assessee's classification was sustained. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49950