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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Classification of shrink sleeves - the printing was only ...


Shrink Sleeves Classified as Plastic Industry Product; Printing Considered Incidental to Tamper-Proof Packaging Function.

September 10, 2015

Case Laws     Central Excise     SC

Classification of shrink sleeves - the printing was only incidental and the main purpose of the product is to provide tamper protection to the product to make shatter resistance, enhance puncture resistance and tamper proof packing - it is covered by plastic industry - SC

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