https://www.taxtmi.com/caselaws?id=73198 Waxing a printed product after printing does not change its essential character if the substance remains waxed paper; classification therefore follows the tariff entry for waxed paper rather than the entry for products of the printing industry. Marketability depends on commercial recognition and capability of sale, not proof of actual sale in the open market. On limitation, departmental uncertainty and withdrawal of an earlier show cause notice meant extended consequences were not justified, so the demand was confined to the normal six-month period and the penalty was set aside. The appeal was thus only partly allowed, with excise liability maintained on classification but relief granted on limitation and penalty. en-us Fri, 17 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73198 Waxing a printed product after printing does not change its essential character if the substance remains waxed paper; classification therefore follows the tariff entry for waxed paper rather than the entry for products of the printing industry. Marketability depends on commercial recognition and capability of sale, not proof of actual sale in the open market. On limitation, departmental uncertainty and withdrawal of an earlier show cause notice meant extended consequences were not justified, so the demand was confined to the normal six-month period and the penalty was set aside. The appeal was thus only partly allowed, with excise liability maintained on classification but relief granted on limitation and penalty. Case-Laws Central Excise Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73198