https://www.taxtmi.com/caselaws?id=94767 Mill wrapper paper used to pack exempt book printing paper was treated as part of the goods marketed in wrapped condition, so it was eligible for the same exemption. Notification No. 217/86 covered goods manufactured in a factory and used within the factory in the manufacture of final products, and Notification No. 61/88 exempted book printing paper meeting the prescribed conditions. Because the book printing paper was already accepted as exempt and the wrapper paper functioned only as packing material integral to its sale, the wrapper paper could not be separately denied exemption or subjected to duty. en-us Tue, 20 Oct 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94767 Mill wrapper paper used to pack exempt book printing paper was treated as part of the goods marketed in wrapped condition, so it was eligible for the same exemption. Notification No. 217/86 covered goods manufactured in a factory and used within the factory in the manufacture of final products, and Notification No. 61/88 exempted book printing paper meeting the prescribed conditions. Because the book printing paper was already accepted as exempt and the wrapper paper functioned only as packing material integral to its sale, the wrapper paper could not be separately denied exemption or subjected to duty. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94767