https://www.taxtmi.com/caselaws?id=165813 Goods emerging after printing, waxing, winding and slitting of paper rolls were treated as waxed paper, not as mere products of the printing industry. The final product acquired a distinct name, character and use from the base paper, and Tariff Item 17(2) was read broadly to cover paper subjected to treatments including coating and design printing. On that basis, classification under Tariff Item 68 was rejected and the claimed exemption under Notification 55/75 was unavailable. en-us Sat, 22 Aug 1981 00:00:00 +0530 Tue, 12 Aug 2014 14:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165813 Goods emerging after printing, waxing, winding and slitting of paper rolls were treated as waxed paper, not as mere products of the printing industry. The final product acquired a distinct name, character and use from the base paper, and Tariff Item 17(2) was read broadly to cover paper subjected to treatments including coating and design printing. On that basis, classification under Tariff Item 68 was rejected and the claimed exemption under Notification 55/75 was unavailable. Case-Laws Central Excise Sat, 22 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165813