https://www.taxtmi.com/caselaws?id=85498 The Tribunal upheld the Collector's decision that printing on aluminium foil does not amount to manufacturing a new product under the Central Excises & Salt Act, 1944. The printed foil was not considered a distinct product attracting duty liability, aligning with previous case law interpretations. Therefore, the appeals filed by the Department were dismissed, ruling that no manufacturing activity was involved in printing on aluminium foil. en-us Mon, 17 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85498 The Tribunal upheld the Collector's decision that printing on aluminium foil does not amount to manufacturing a new product under the Central Excises & Salt Act, 1944. The printed foil was not considered a distinct product attracting duty liability, aligning with previous case law interpretations. Therefore, the appeals filed by the Department were dismissed, ruling that no manufacturing activity was involved in printing on aluminium foil. Case-Laws Central Excise Mon, 17 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85498