https://www.taxtmi.com/caselaws?id=50622 Printed wrappers and labels were treated as printed products of the printing industry for classification under Heading 4901.90, because the amended tariff entry from 1-3-1987 was not confined to paper-based goods. The HSN explanatory scheme likewise showed that Chapter 49 was not limited to paper alone. As a result, the base material-whether paper, plastic, or composite sheets-did not control classification where the goods retained the character of printed products. The departmental view that base material was decisive was therefore unsustainable. en-us Thu, 08 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50622 Printed wrappers and labels were treated as printed products of the printing industry for classification under Heading 4901.90, because the amended tariff entry from 1-3-1987 was not confined to paper-based goods. The HSN explanatory scheme likewise showed that Chapter 49 was not limited to paper alone. As a result, the base material-whether paper, plastic, or composite sheets-did not control classification where the goods retained the character of printed products. The departmental view that base material was decisive was therefore unsustainable. Case-Laws Central Excise Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50622