https://www.taxtmi.com/caselaws?id=73508 The Appellate Tribunal CEGAT, New Delhi, in a dispute over the classification of printed wrappers for duty exemption, held that printed wrappers are products of the printing industry, not the packaging industry. The Tribunal rejected the department's argument that the main function of the wrappers being packing should classify them as products of the packaging industry. Relying on evidence and submissions, including recognition for printing excellence, the Tribunal affirmed that printed wrappers serve informational purposes related to goods and brands, emphasizing their classification as products of the printing industry. The appeal was dismissed, upholding duty exemption for printed wrappers under Notification No. 122/75-C.E., dated 5-5-1975. en-us Wed, 03 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 14:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73508 The Appellate Tribunal CEGAT, New Delhi, in a dispute over the classification of printed wrappers for duty exemption, held that printed wrappers are products of the printing industry, not the packaging industry. The Tribunal rejected the department's argument that the main function of the wrappers being packing should classify them as products of the packaging industry. Relying on evidence and submissions, including recognition for printing excellence, the Tribunal affirmed that printed wrappers serve informational purposes related to goods and brands, emphasizing their classification as products of the printing industry. The appeal was dismissed, upholding duty exemption for printed wrappers under Notification No. 122/75-C.E., dated 5-5-1975. Case-Laws Central Excise Wed, 03 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73508