https://www.taxtmi.com/caselaws?id=210439 Printing on polyethylene-coated paper, paper and PVC films may amount to manufacture where it is not merely incidental to packing or wrapping and imparts a distinct identity, new name and definite end use. Printed wrappers and labels bearing trade names, logos, statutory particulars and product information may therefore be treated as products of the printing industry rather than unprinted packing materials under the relevant tariff notes. Where liability depends on interpretation of competing tariff entries and the character of printing, duty demands, consequential interest and penalties may not be sustainable, and extended limitation is not justified. en-us Tue, 11 Oct 2011 00:00:00 +0530 Tue, 14 Feb 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210439 Printing on polyethylene-coated paper, paper and PVC films may amount to manufacture where it is not merely incidental to packing or wrapping and imparts a distinct identity, new name and definite end use. Printed wrappers and labels bearing trade names, logos, statutory particulars and product information may therefore be treated as products of the printing industry rather than unprinted packing materials under the relevant tariff notes. Where liability depends on interpretation of competing tariff entries and the character of printing, duty demands, consequential interest and penalties may not be sustainable, and extended limitation is not justified. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210439