https://www.taxtmi.com/caselaws?id=44551 Printed cartons remain cartons rather than products of the printing industry where their manufacture principally involves cutting, creasing, shaping and pasting cardboard, and printing is merely decorative or incidental. Classification depends on whether printing itself brings the article into existence, not on the presence of printed matter. The distinction applicable to printed aluminium labels does not extend to cartons because the disputed article retains its character as packaging. Consequently, printed cartons do not qualify for exemption available to products of the printing industry, and the exemption claim fails. en-us Wed, 30 Apr 1997 00:00:00 +0530 Mon, 28 Jun 2010 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44551 Printed cartons remain cartons rather than products of the printing industry where their manufacture principally involves cutting, creasing, shaping and pasting cardboard, and printing is merely decorative or incidental. Classification depends on whether printing itself brings the article into existence, not on the presence of printed matter. The distinction applicable to printed aluminium labels does not extend to cartons because the disputed article retains its character as packaging. Consequently, printed cartons do not qualify for exemption available to products of the printing industry, and the exemption claim fails. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44551