https://www.taxtmi.com/caselaws?id=43802 Printed cartons were held to remain packaging goods, not products of the printing industry, for excise classification under Notification No. 55/75. The Court applied the common parlance and essential character test, treating printing as incidental where the finished article continued to function as a carton for packing goods. Substantial printing cost or use of printing machinery did not change the nature of the product. Classification depended on what was produced, not merely on the process or place of manufacture, so the claimed exemption was denied and excise duty was upheld. en-us Thu, 14 Jul 1994 00:00:00 +0530 Thu, 21 Apr 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43802 Printed cartons were held to remain packaging goods, not products of the printing industry, for excise classification under Notification No. 55/75. The Court applied the common parlance and essential character test, treating printing as incidental where the finished article continued to function as a carton for packing goods. Substantial printing cost or use of printing machinery did not change the nature of the product. Classification depended on what was produced, not merely on the process or place of manufacture, so the claimed exemption was denied and excise duty was upheld. Case-Laws Central Excise Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43802