https://www.taxtmi.com/caselaws?id=93072 Printing dots on duty-paid base paper did not amount to manufacture because the process did not create a new and distinct article or change the paper's primary use. Note 11 to Chapter 48 was treated as inapplicable, as the printing was merely incidental and did not justify classification under Chapter 49. The demand could not be fastened on the subsequent printer on the footing that the paper was tipping paper under Heading 48.13; if any classification dispute existed, it had to be addressed at the stage of clearance by the primary manufacturer. The impugned orders were therefore unsustainable. en-us Mon, 06 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93072 Printing dots on duty-paid base paper did not amount to manufacture because the process did not create a new and distinct article or change the paper's primary use. Note 11 to Chapter 48 was treated as inapplicable, as the printing was merely incidental and did not justify classification under Chapter 49. The demand could not be fastened on the subsequent printer on the footing that the paper was tipping paper under Heading 48.13; if any classification dispute existed, it had to be addressed at the stage of clearance by the primary manufacturer. The impugned orders were therefore unsustainable. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93072