https://www.taxtmi.com/caselaws?id=88138 Folding and stapling flattened cartons did not amount to manufacture because the cartons remained cartons and no new commodity came into existence; the tariff description itself covered cartons, boxes and containers, including flattened or folded cartons, so duty was not attracted. Pasting printed labels on plain cartons also did not establish that the cartons became printed cartons, as no evidence showed a trade understanding to that effect. The burden to prove the classificatory basis for duty lay on the Revenue, and it was not discharged, so the demand was not sustainable. en-us Wed, 21 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88138 Folding and stapling flattened cartons did not amount to manufacture because the cartons remained cartons and no new commodity came into existence; the tariff description itself covered cartons, boxes and containers, including flattened or folded cartons, so duty was not attracted. Pasting printed labels on plain cartons also did not establish that the cartons became printed cartons, as no evidence showed a trade understanding to that effect. The burden to prove the classificatory basis for duty lay on the Revenue, and it was not discharged, so the demand was not sustainable. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88138