https://www.taxtmi.com/caselaws?id=54665 Printing on plain PVC sheets can create a distinct commercial product, but classification remains under Chapter 39 where the printing is merely incidental to the sheets' primary use and they retain their essential identity; printed sheets enhanced in appearance and continued to serve the same purpose, so they were classifiable under Heading 39.20 and not Chapter 49. Where duty is demanded on the printed sheets, duty already paid on the plain sheets must be adjusted in the final quantification, and the matter is remanded only for computation of the payable amount. en-us Thu, 22 Sep 2005 00:00:00 +0530 Tue, 02 Apr 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54665 Printing on plain PVC sheets can create a distinct commercial product, but classification remains under Chapter 39 where the printing is merely incidental to the sheets' primary use and they retain their essential identity; printed sheets enhanced in appearance and continued to serve the same purpose, so they were classifiable under Heading 39.20 and not Chapter 49. Where duty is demanded on the printed sheets, duty already paid on the plain sheets must be adjusted in the final quantification, and the matter is remanded only for computation of the payable amount. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54665