https://www.taxtmi.com/caselaws?id=346718 Printing instructions and particulars on buyer-supplied paper, followed by cutting, folding and creasing into paper wallets, did not amount to manufacture because mere printing did not bring about a new product. The paper wallets were treated as printed paper articles classifiable under Chapter Sub-Heading 4901.90, not Chapter Sub-Heading 4823.90, in line with Chapter Note 11 of Chapter 48. On that basis, the central excise duty demand was unsustainable. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346718 Printing instructions and particulars on buyer-supplied paper, followed by cutting, folding and creasing into paper wallets, did not amount to manufacture because mere printing did not bring about a new product. The paper wallets were treated as printed paper articles classifiable under Chapter Sub-Heading 4901.90, not Chapter Sub-Heading 4823.90, in line with Chapter Note 11 of Chapter 48. On that basis, the central excise duty demand was unsustainable. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346718