https://www.taxtmi.com/caselaws?id=270766 Mere guillotining of printed sheets into required label sizes at the Munger unit did not amount to manufacture for central excise purposes. The activity was limited to cutting larger printed sheets received from another unit, with no further printing or processing at that location, and the goods continued to remain labels rather than a new commercially distinct product. As the record showed that any further conversion into packing material occurred only at the Nepal unit, classification under sub-heading 4821.00 was sustained and the duty demand based on sub-heading 4823.90 was held unsustainable. en-us Thu, 17 Dec 2015 00:00:00 +0530 Mon, 13 Feb 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270766 Mere guillotining of printed sheets into required label sizes at the Munger unit did not amount to manufacture for central excise purposes. The activity was limited to cutting larger printed sheets received from another unit, with no further printing or processing at that location, and the goods continued to remain labels rather than a new commercially distinct product. As the record showed that any further conversion into packing material occurred only at the Nepal unit, classification under sub-heading 4821.00 was sustained and the duty demand based on sub-heading 4823.90 was held unsustainable. Case-Laws Central Excise Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270766