https://www.taxtmi.com/caselaws?id=41510 Printed cartons were classified by their commercial and trade identity, not by their ultimate packaging use, so goods produced through printing processes and treated in trade literature as printing industry products qualified for exemption under the relevant excise notification. The later administrative shift to a packaging-industry view gave undue weight to end-use and was found to be an improper basis for denying exemption. The earlier classification recognising the goods as exempt was accepted as correct, the contrary demand and show cause notices were quashed, and refund of excise duty collected during the exemption period was directed. en-us Mon, 11 Jun 1984 00:00:00 +0530 Fri, 04 Jun 2010 09:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41510 Printed cartons were classified by their commercial and trade identity, not by their ultimate packaging use, so goods produced through printing processes and treated in trade literature as printing industry products qualified for exemption under the relevant excise notification. The later administrative shift to a packaging-industry view gave undue weight to end-use and was found to be an improper basis for denying exemption. The earlier classification recognising the goods as exempt was accepted as correct, the contrary demand and show cause notices were quashed, and refund of excise duty collected during the exemption period was directed. Case-Laws Central Excise Mon, 11 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41510