https://www.taxtmi.com/caselaws?id=166922 The Tribunal dismissed the appeal, affirming that the printed cartons manufactured by the appellants do not qualify as products of the printing industry for exemption under Notification 55/75-C.E. The decision highlights that the end-use of the products, i.e., cartons for packaging, aligns more with the packaging industry than the printing industry. The Tribunal emphasizes that the exemption notification is intended for products directly attributable to printing activities and concludes that printed cartons do not fall within this scope, distinguishing between the printing and packaging industries. en-us Tue, 27 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 16:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166922 The Tribunal dismissed the appeal, affirming that the printed cartons manufactured by the appellants do not qualify as products of the printing industry for exemption under Notification 55/75-C.E. The decision highlights that the end-use of the products, i.e., cartons for packaging, aligns more with the packaging industry than the printing industry. The Tribunal emphasizes that the exemption notification is intended for products directly attributable to printing activities and concludes that printed cartons do not fall within this scope, distinguishing between the printing and packaging industries. Case-Laws Central Excise Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166922