https://www.taxtmi.com/caselaws?id=44383 Printed aluminium labels qualify as products of the printing industry where printing creates their commercial identity and functional use. The applicable test is trade and common-parlance understanding, together with whether printing is incidental to the substrate or the essential feature that brings the article into existence in its marketable form. Labels made for attachment to consumer appliances communicate product identity through their printed content; unlike cartons, they do not retain the same character when unprinted. Their non-paper aluminium substrate does not prevent classification as printed products. Such labels therefore qualify for the central excise exemption available to products of the printing industry. en-us Wed, 20 Nov 1996 00:00:00 +0530 Tue, 14 Oct 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44383 Printed aluminium labels qualify as products of the printing industry where printing creates their commercial identity and functional use. The applicable test is trade and common-parlance understanding, together with whether printing is incidental to the substrate or the essential feature that brings the article into existence in its marketable form. Labels made for attachment to consumer appliances communicate product identity through their printed content; unlike cartons, they do not retain the same character when unprinted. Their non-paper aluminium substrate does not prevent classification as printed products. Such labels therefore qualify for the central excise exemption available to products of the printing industry. Case-Laws Central Excise Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44383