https://www.taxtmi.com/caselaws?id=73214 Printed sample folders manufactured substantially through printing activity were treated as products of the printing industry for exemption under Notification No. 55/75-C.E. The fact that they were made to a customer's design and served a functional purpose of protecting sample fabric did not change their essential character as printed goods. Communication of knowledge was not a necessary condition for classification as a printing-industry product. On that basis, the denial of exemption was held unjustified, and the folders were considered entitled to the notification benefit. en-us Thu, 06 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73214 Printed sample folders manufactured substantially through printing activity were treated as products of the printing industry for exemption under Notification No. 55/75-C.E. The fact that they were made to a customer's design and served a functional purpose of protecting sample fabric did not change their essential character as printed goods. Communication of knowledge was not a necessary condition for classification as a printing-industry product. On that basis, the denial of exemption was held unjustified, and the folders were considered entitled to the notification benefit. Case-Laws Central Excise Thu, 06 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73214