https://www.taxtmi.com/caselaws?id=40958 An exemption notification must be strictly construed, and the assessee bears the burden of proving entitlement. Printed cartons classified under Tariff Item 68 were held not to be products of the printing industry because their essential character was that of packaging articles. Printing was not the culminating stage of manufacture, as further cutting, slitting and creasing were required to complete the cartons. The fact that printing formed a major cost component, or that the goods had won printing-design recognition, was insufficient to change their character. The cartons were therefore outside Notification No. 55/75 and no exemption was available. en-us Wed, 29 Oct 1980 00:00:00 +0530 Tue, 18 May 2010 14:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40958 An exemption notification must be strictly construed, and the assessee bears the burden of proving entitlement. Printed cartons classified under Tariff Item 68 were held not to be products of the printing industry because their essential character was that of packaging articles. Printing was not the culminating stage of manufacture, as further cutting, slitting and creasing were required to complete the cartons. The fact that printing formed a major cost component, or that the goods had won printing-design recognition, was insufficient to change their character. The cartons were therefore outside Notification No. 55/75 and no exemption was available. Case-Laws Central Excise Wed, 29 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40958