https://www.taxtmi.com/caselaws?id=450712 Mere printing on paper, paperboard and corrugated materials does not constitute manufacture unless it results in a commercially distinct product with a new name, character or use. Tariff classification under a heading is not conclusive of manufacture, and the department must show from the chapter notes or other material that the process creates a new excisable commodity. As printing left the basic identity and essential character of the base material unchanged, excise duty, interest and penalties were not sustainable. The appeals were allowed and the duty demand with penalties was set aside with consequential relief. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450712 Mere printing on paper, paperboard and corrugated materials does not constitute manufacture unless it results in a commercially distinct product with a new name, character or use. Tariff classification under a heading is not conclusive of manufacture, and the department must show from the chapter notes or other material that the process creates a new excisable commodity. As printing left the basic identity and essential character of the base material unchanged, excise duty, interest and penalties were not sustainable. The appeals were allowed and the duty demand with penalties was set aside with consequential relief. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450712