https://www.taxtmi.com/caselaws?id=40824 The Government classified printed cartons as products of the packaging industry, denying exemption from central excise duty. Despite printing being integral, additional processes like cutting and creasing were deemed crucial in carton production. Emphasizing packaging functions and the company's industrial license for paper packaging, the Government upheld the original decision, rejecting the exemption claim. en-us Fri, 23 May 1980 00:00:00 +0530 Sat, 15 May 2010 11:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40824 The Government classified printed cartons as products of the packaging industry, denying exemption from central excise duty. Despite printing being integral, additional processes like cutting and creasing were deemed crucial in carton production. Emphasizing packaging functions and the company's industrial license for paper packaging, the Government upheld the original decision, rejecting the exemption claim. Case-Laws Central Excise Fri, 23 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40824