https://www.taxtmi.com/caselaws?id=87602 Continuous computer stationery and telex ruled paper were held not to qualify as products of the printing industry for excise exemption, because mere printing on stationery does not change its essential character or use. The decisive test was whether the printing process brought the product into existence in its essential form; here, the goods remained stationery classifiable under Item 68. The extended period of limitation was also upheld because the required declarations were not filed and the manufacturing activity was not properly disclosed. en-us Wed, 29 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87602 Continuous computer stationery and telex ruled paper were held not to qualify as products of the printing industry for excise exemption, because mere printing on stationery does not change its essential character or use. The decisive test was whether the printing process brought the product into existence in its essential form; here, the goods remained stationery classifiable under Item 68. The extended period of limitation was also upheld because the required declarations were not filed and the manufacturing activity was not properly disclosed. Case-Laws Central Excise Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87602