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2015 (9) TMI 252 - SC - Central ExciseClassification - printing biri wrappers cut to size - Classification under Chapter sub-heading 4821.00 or under Chapter Heading 4823.19 - Held that:- Printing of biri wrappers would not and can never fit under the description ‘transfer decalcomanias’ inasmuch as in the present case on plain paper simple printing is done on the wrappers which are cut to size for the purpose of wrapping the biris and there is no use of sheet of plastics. In fact it is not printed on any absorbent, lightweight papers and there is no coating of starch and gum. The conclusion would be that the goods in question would fall under Item No. 4901.90 which attracts nil duty. - Decided in favour of assessee.
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