https://www.taxtmi.com/caselaws?id=167625 Printed cartons were treated as products of the printing industry because the decisive factor was the true character of the goods and the nature of the manufacturing activity. Printing was the dominant process in their manufacture, and ordinary carton manufacturers could not produce them without recognised printing capability; the printing component also formed the substantial part of total cost. On that basis, the goods were held to fall within the printing industry and were eligible for exemption under Notification No. 122/75-CE dated 5-5-1975. The revision application was allowed. en-us Tue, 20 Dec 1977 00:00:00 +0530 Fri, 26 Dec 2014 17:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167625 Printed cartons were treated as products of the printing industry because the decisive factor was the true character of the goods and the nature of the manufacturing activity. Printing was the dominant process in their manufacture, and ordinary carton manufacturers could not produce them without recognised printing capability; the printing component also formed the substantial part of total cost. On that basis, the goods were held to fall within the printing industry and were eligible for exemption under Notification No. 122/75-CE dated 5-5-1975. The revision application was allowed. Case-Laws Central Excise Tue, 20 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167625