https://www.taxtmi.com/caselaws?id=44642 Printed labels of cloth, aluminium foil, film and paper were treated as products of the printing industry where printing was the primary source of their utility and not merely incidental to their use. The Supreme Court applied the earlier principle that such labels communicate product information and would serve no useful purpose without printing, so they fall within the relevant excise exemption. On that reasoning, the labels were held entitled to exemption, and the connected matter followed the same precedent. en-us Tue, 29 Jul 1997 00:00:00 +0530 Fri, 02 Jul 2010 16:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44642 Printed labels of cloth, aluminium foil, film and paper were treated as products of the printing industry where printing was the primary source of their utility and not merely incidental to their use. The Supreme Court applied the earlier principle that such labels communicate product information and would serve no useful purpose without printing, so they fall within the relevant excise exemption. On that reasoning, the labels were held entitled to exemption, and the connected matter followed the same precedent. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44642