https://www.taxtmi.com/caselaws?id=42991 Printed cartons are classified by their common-parlance meaning and essential function, rather than the extent, cost, or location of printing work. Cutting, creasing, folding, gluing, and printing do not alter a carton's character as a container used for packing goods; printing remains incidental to that function. Treatment as a product of the printing industry requires printing itself to be the culminating manufacturing process for the end product. Printed cartons therefore remain products of the packaging industry, are not covered by the relevant excise exemption for printing-industry products, and remain dutiable. en-us Fri, 16 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 15:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42991 Printed cartons are classified by their common-parlance meaning and essential function, rather than the extent, cost, or location of printing work. Cutting, creasing, folding, gluing, and printing do not alter a carton's character as a container used for packing goods; printing remains incidental to that function. Treatment as a product of the printing industry requires printing itself to be the culminating manufacturing process for the end product. Printed cartons therefore remain products of the packaging industry, are not covered by the relevant excise exemption for printing-industry products, and remain dutiable. Case-Laws Central Excise Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42991