https://www.taxtmi.com/caselaws?id=211845 Hand-made biris remained classifiable as goods manufactured without the aid of machines because the biris themselves were made manually. The fact that wrappers and labels were cut and printed by job workers using machines did not change the character of the biris or shift them to a machine-made tariff entry. Prior decisions and the circular noted in the text supported the view that machine-made packing materials do not alter the tariff classification of manually manufactured biris. en-us Mon, 12 Mar 2012 00:00:00 +0530 Fri, 09 Sep 2022 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211845 Hand-made biris remained classifiable as goods manufactured without the aid of machines because the biris themselves were made manually. The fact that wrappers and labels were cut and printed by job workers using machines did not change the character of the biris or shift them to a machine-made tariff entry. Prior decisions and the circular noted in the text supported the view that machine-made packing materials do not alter the tariff classification of manually manufactured biris. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211845