https://www.taxtmi.com/caselaws?id=381942 Mere printing on duty-paid base paper does not amount to manufacture unless it brings into existence a new commodity with a distinct name, character or use. On the facts, the printed paper retained its identity as paper, so excise duty was not attracted on a manufacture theory. In the alternative, the tariff analysis treated printed paper, if regarded as manufactured, as falling under Chapter 49 with nil duty. The demand was therefore unsustainable on both manufacture and classification grounds, and the appeal succeeded. en-us Fri, 21 Jun 2019 00:00:00 +0530 Thu, 05 Nov 2020 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381942 Mere printing on duty-paid base paper does not amount to manufacture unless it brings into existence a new commodity with a distinct name, character or use. On the facts, the printed paper retained its identity as paper, so excise duty was not attracted on a manufacture theory. In the alternative, the tariff analysis treated printed paper, if regarded as manufactured, as falling under Chapter 49 with nil duty. The demand was therefore unsustainable on both manufacture and classification grounds, and the appeal succeeded. Case-Laws Central Excise Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381942