https://www.taxtmi.com/caselaws?id=83779 Classification of duty-paid tipping paper subjected to the Motley printing process depends on whether the processing preserves its identity or creates a distinct commercial product. End-use alone cannot determine the applicable tariff heading; technical literature, trade understanding and HSN guidance must establish whether the paper remains cigarette paper or becomes surface-decorated paper, and whether the process amounts to manufacture. In the absence of adequate technical and trade evidence, the classification was set aside for fresh adjudication, with a fresh notice to the proper party if necessary. en-us Wed, 16 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83779 Classification of duty-paid tipping paper subjected to the Motley printing process depends on whether the processing preserves its identity or creates a distinct commercial product. End-use alone cannot determine the applicable tariff heading; technical literature, trade understanding and HSN guidance must establish whether the paper remains cigarette paper or becomes surface-decorated paper, and whether the process amounts to manufacture. In the absence of adequate technical and trade evidence, the classification was set aside for fresh adjudication, with a fresh notice to the proper party if necessary. Case-Laws Central Excise Wed, 16 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83779