https://www.taxtmi.com/caselaws?id=265772 The SC held that printing of logos and names on GI paper constitutes manufacturing activity classifiable under Chapter heading 4811.90. While blank paper could wrap any product, printed paper with specific logos was restricted to particular products of specific companies. This transformation from general to special wrapping paper created a product with distinct character and use, satisfying the manufacturing test requiring transformation resulting in different commercial use. The printing process exceeded mere value addition, creating specialized packaging material. Decision favored Revenue. en-us Wed, 07 Oct 2015 00:00:00 +0530 Tue, 15 Jul 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265772 The SC held that printing of logos and names on GI paper constitutes manufacturing activity classifiable under Chapter heading 4811.90. While blank paper could wrap any product, printed paper with specific logos was restricted to particular products of specific companies. This transformation from general to special wrapping paper created a product with distinct character and use, satisfying the manufacturing test requiring transformation resulting in different commercial use. The printing process exceeded mere value addition, creating specialized packaging material. Decision favored Revenue. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265772