https://www.taxtmi.com/caselaws?id=198513 Printing on pre-embedded smart cards or identity cards was treated as printing activity, not manufacture, because no software loading, programming, or other substantive manufacturing process was shown. The distinctive character of the cards arose from the printed data, so classification under Chapter 49 as printed material was upheld. On that basis, the claimed excise tariff headings did not apply and the demand for duty, interest, and penalty was not sustainable. en-us Wed, 23 Nov 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198513 Printing on pre-embedded smart cards or identity cards was treated as printing activity, not manufacture, because no software loading, programming, or other substantive manufacturing process was shown. The distinctive character of the cards arose from the printed data, so classification under Chapter 49 as printed material was upheld. On that basis, the claimed excise tariff headings did not apply and the demand for duty, interest, and penalty was not sustainable. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198513