https://www.taxtmi.com/caselaws?id=118385 Printed GI paper rolls used for wrapping remained classifiable under Heading 48.11 because that specific entry covered printed paper in rolls and the printing was only incidental to the goods' wrapping function, not their essential character. The Tribunal also held that printing on duty-paid paper did not amount to manufacture, as no new commercially distinct product emerged; the goods retained their original utility as wrapping paper. On that basis, the printed rolls were not exigible to central excise duty merely by reason of printing or tariff placement. en-us Wed, 29 Mar 2006 00:00:00 +0530 Wed, 13 Mar 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118385 Printed GI paper rolls used for wrapping remained classifiable under Heading 48.11 because that specific entry covered printed paper in rolls and the printing was only incidental to the goods' wrapping function, not their essential character. The Tribunal also held that printing on duty-paid paper did not amount to manufacture, as no new commercially distinct product emerged; the goods retained their original utility as wrapping paper. On that basis, the printed rolls were not exigible to central excise duty merely by reason of printing or tariff placement. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118385