https://www.taxtmi.com/caselaws?id=44718 Printed cartons did not qualify as products of the printing industry for exemption under Notification No. 55/75-C.E. because, in common parlance and trade, their essential identity remained that of cartons and packaging material. The printing process did not create the goods, but only appeared on articles that continued to be cartons. The later authority on printed aluminium labels did not disturb this position. Accordingly, printed cartons were not entitled to excise exemption as printing-industry products. en-us Thu, 31 Jul 1997 00:00:00 +0530 Fri, 04 Jul 2014 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44718 Printed cartons did not qualify as products of the printing industry for exemption under Notification No. 55/75-C.E. because, in common parlance and trade, their essential identity remained that of cartons and packaging material. The printing process did not create the goods, but only appeared on articles that continued to be cartons. The later authority on printed aluminium labels did not disturb this position. Accordingly, printed cartons were not entitled to excise exemption as printing-industry products. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44718