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Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central Excise Tariff Act, 1985 - The Tribunal examines various legal precedents and observes that printing, without changing the fundamental character of the material, does not constitute manufacture. - The Tribunal concludes that the process of printing undertaken by the appellant does not meet the criteria for manufacture, as established by legal precedents and Chapter notes. Therefore, the demand for excise duty, interest, and penalties is set aside.
Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central Excise Tariff Act, 1985 - The Tribunal examines various legal precedents and observes that printing, without changing the fundamental character of the material, does not constitute manufacture. - The Tribunal concludes that the process of printing undertaken by the appellant does not meet the criteria for manufacture, as established by legal precedents and Chapter notes. Therefore, the demand for excise duty, interest, and penalties is set aside.
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