https://www.taxtmi.com/caselaws?id=54221 The Tribunal ruled in favor of the appellants in a dispute regarding the classification of "Shrink Sleeves" under the Central Excise Act, 1944. It held that the primary purpose of the sleeves was tamper protection and pilfer-proof packing, not printing, leading to their classification under Chapter 39. The Tribunal set aside the Commissioner's classification under Heading 4901.90, allowing the appeals, confirming the duty burden discharge, and providing consequential relief to the appellants. en-us Mon, 05 Sep 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54221 The Tribunal ruled in favor of the appellants in a dispute regarding the classification of "Shrink Sleeves" under the Central Excise Act, 1944. It held that the primary purpose of the sleeves was tamper protection and pilfer-proof packing, not printing, leading to their classification under Chapter 39. The Tribunal set aside the Commissioner's classification under Heading 4901.90, allowing the appeals, confirming the duty burden discharge, and providing consequential relief to the appellants. Case-Laws Central Excise Mon, 05 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54221