https://www.taxtmi.com/caselaws?id=44372 Printed unwaxed paper cut into sheets and reels for use as packaging wrappers was held not to be a product of the printing industry for exemption purposes. The controlling test was the essential character and use of the goods: where the material remains a packaging product, printing on it does not change its classification into the printing industry. On that basis, exemption under Notification No. 63/82 dated 28-2-1982 was unavailable and the Tribunal's view was reversed. en-us Thu, 24 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 18:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44372 Printed unwaxed paper cut into sheets and reels for use as packaging wrappers was held not to be a product of the printing industry for exemption purposes. The controlling test was the essential character and use of the goods: where the material remains a packaging product, printing on it does not change its classification into the printing industry. On that basis, exemption under Notification No. 63/82 dated 28-2-1982 was unavailable and the Tribunal's view was reversed. Case-Laws Central Excise Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44372