https://www.taxtmi.com/caselaws?id=40735 Dispute concerns whether colouring or printing on pre-manufactured flint paper constitutes manufacture for excise classification under Tariff Item 17(4). The legal basis applied is a narrow definition of manufacture: processes incidental or ancillary to paper manufacture qualify, but post-manufacture colouring or printing of already manufactured paper does not. Consequently, such colouring/printing falls outside sub-item (4) and cannot attract excise duty as manufacture. Additionally, the goods had already borne excise duty when sold by the manufacturer, supporting that no separate duty is payable on the coloured flint paper. en-us Wed, 30 Mar 1977 00:00:00 +0530 Sat, 24 Jan 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40735 Dispute concerns whether colouring or printing on pre-manufactured flint paper constitutes manufacture for excise classification under Tariff Item 17(4). The legal basis applied is a narrow definition of manufacture: processes incidental or ancillary to paper manufacture qualify, but post-manufacture colouring or printing of already manufactured paper does not. Consequently, such colouring/printing falls outside sub-item (4) and cannot attract excise duty as manufacture. Additionally, the goods had already borne excise duty when sold by the manufacturer, supporting that no separate duty is payable on the coloured flint paper. Case-Laws Central Excise Wed, 30 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40735