https://www.taxtmi.com/caselaws?id=74259 Wrapping paper made from pulp and used inside the factory to wrap reels and reams of paper was treated as material used in further manufacture, because normal minimum packing necessary to market the finished goods is incidental or ancillary to manufacture. On that footing, the Tribunal extended Notification No. 62/82, which exempts paper and paper board produced from pulp and used within the factory for further manufacture of paper or paper board on which duty is leviable, to the wrapping paper in question. The Revenue's appeal therefore failed, and the exemption was allowed. en-us Mon, 18 Jul 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74259 Wrapping paper made from pulp and used inside the factory to wrap reels and reams of paper was treated as material used in further manufacture, because normal minimum packing necessary to market the finished goods is incidental or ancillary to manufacture. On that footing, the Tribunal extended Notification No. 62/82, which exempts paper and paper board produced from pulp and used within the factory for further manufacture of paper or paper board on which duty is leviable, to the wrapping paper in question. The Revenue's appeal therefore failed, and the exemption was allowed. Case-Laws Central Excise Mon, 18 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74259