https://www.taxtmi.com/caselaws?id=167561 Printed office files with tags or clips were held not to qualify as products of the printing industry for exemption under Notification No. 55/75-C.E. because printing was not the culminating process of manufacture: the files remained fully usable as files without printing, and the brand name and description were only one step in their production. The claim based on Notification No. 179/77-C.E. was also not accepted on the facts found. A separate procedural objection based on absence of a separate show cause notice failed, as the record showed full opportunity of hearing, examination of samples, and no miscarriage of justice. en-us Fri, 19 Jul 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167561 Printed office files with tags or clips were held not to qualify as products of the printing industry for exemption under Notification No. 55/75-C.E. because printing was not the culminating process of manufacture: the files remained fully usable as files without printing, and the brand name and description were only one step in their production. The claim based on Notification No. 179/77-C.E. was also not accepted on the facts found. A separate procedural objection based on absence of a separate show cause notice failed, as the record showed full opportunity of hearing, examination of samples, and no miscarriage of justice. Case-Laws Central Excise Fri, 19 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167561