https://www.taxtmi.com/caselaws?id=50892 Printed Gay Wrapper supplied on duty-paid paper, printed to customer specification and delivered in sheets without sizing, is classifiable under sub-heading 4901.90 rather than 4823.90. The product was not cut to size for individual cigarette packets, and the earlier Tribunal view on similar wrappers was followed. On those facts, the contrary classification under 4823.90 was held inapplicable and the demand based on that classification failed. en-us Thu, 20 Sep 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50892 Printed Gay Wrapper supplied on duty-paid paper, printed to customer specification and delivered in sheets without sizing, is classifiable under sub-heading 4901.90 rather than 4823.90. The product was not cut to size for individual cigarette packets, and the earlier Tribunal view on similar wrappers was followed. On those facts, the contrary classification under 4823.90 was held inapplicable and the demand based on that classification failed. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50892