https://www.taxtmi.com/caselaws?id=44551 Printed cartons were not treated as products of the printing industry merely because they bore printed matter. The controlling test was whether the article was brought into existence by the printing process itself; here, the manufacture depended on cutting, creasing, shaping and pasting cardboard into cartons, so the essential character remained that of cartons. The distinction previously drawn for printed aluminium labels did not apply on these facts. The exemption claim based on classification as a printing-industry product therefore failed, and the dispute was resolved in favour of the revenue. 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 were not treated as products of the printing industry merely because they bore printed matter. The controlling test was whether the article was brought into existence by the printing process itself; here, the manufacture depended on cutting, creasing, shaping and pasting cardboard into cartons, so the essential character remained that of cartons. The distinction previously drawn for printed aluminium labels did not apply on these facts. The exemption claim based on classification as a printing-industry product therefore failed, and the dispute was resolved in favour of the revenue. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44551