https://www.taxtmi.com/caselaws?id=90315 Printing designs, logos and trade marks on cellophane, HMHD and BOPP films, followed by slitting, did not amount to manufacture on the facts because the process did not create a new and distinct product under the commercial identity test. The printing merely made the wrappers identifiable and marketable, while the films remained capable of serving their packaging function without it. The goods were treated as more appropriately classifiable under Chapter 49 rather than Chapter 39, and the duty demand and connected penalties were set aside. en-us Tue, 30 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90315 Printing designs, logos and trade marks on cellophane, HMHD and BOPP films, followed by slitting, did not amount to manufacture on the facts because the process did not create a new and distinct product under the commercial identity test. The printing merely made the wrappers identifiable and marketable, while the films remained capable of serving their packaging function without it. The goods were treated as more appropriately classifiable under Chapter 49 rather than Chapter 39, and the duty demand and connected penalties were set aside. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90315