Packaging material printed for wrappers remains packaging goods, so printing-industry exemption was unavailable.

Printed unwaxed paper cut into sheets and reels for use as packaging wrappers was held not to be a product of the printing industry for exemption purposes. The controlling test was the essential character and use of the goods: where the material remains a packaging product, printing on it does not change its classification into the printing industry. On that basis, exemption under Notification No. 63/82 dated 28-2-1982 was unavailable and the Tribunal's view was reversed.

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Issues: Whether unwaxed printed paper cut into sheets and reels according to customer requirements for use as wrappers in packaging was a product of the printing industry so as to qualify for exemption under Notification No. 63/82 dated 28-2-1982.

Analysis: The exemption claimed under the notification depended on whether the goods could properly be treated as a product of the printing industry. The controlling test applied was whether the material remained a packaging product despite printing on it. Goods intended for packaging, even if printed, do not cease to belong to the packaging industry merely because printing has been carried out on them.

Conclusion: The goods were not a product of the printing industry and the exemption under Notification No. 63/82 dated 28-2-1982 was not available. The Tribunal's view was reversed.

Ratio Decidendi: Material used for packaging does not become a product of the printing industry merely because it is printed; exemption notifications must be applied according to the essential character and use of the goods.

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