TMI Blog2001 (9) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the specification of ITC. The design or words of printing provided, amongst others, the brand of the goods, motifs, legends, number/packets of cigarettes, RC No. of the customer, etc. The printed product is known as "Gay Wrapper". After printing, the product was supplied to ITC after cutting into sheets but not sizing. The Central Excise Authorities sought to classify the said "Gay Wrapper" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue is no more res integra and has been decided by the South Zonal Bench in the case of Paxwell Printers v. CCEx., Bangalore reported in 2000 (39) RLT 869. It has been held by the Tribunal that the printed Gay Wrapper is classifiable under sub-heading 4901.90, by following another decision of the Tribunal in the case of Sri Kumar Agencies Others reported in 2000 (116) E.L.T. 483. Shri Bane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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