https://www.taxtmi.com/caselaws?id=778476 SC held that the activity of printing wedding and visiting cards, even when customized, amounts to "manufacture" under the Central Excise Tariff Act, 1985 and raised questions on entitlement to SSI exemption N/N.8/2003-CE and on including the value of blank cards supplied by customers in the assessable value. The Court issued notice returnable in six weeks and directed that further proceedings pursuant to the CESTAT order dated 28.06.2024 remain stayed pending that returnable date. en-us Fri, 22 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778476 SC held that the activity of printing wedding and visiting cards, even when customized, amounts to "manufacture" under the Central Excise Tariff Act, 1985 and raised questions on entitlement to SSI exemption N/N.8/2003-CE and on including the value of blank cards supplied by customers in the assessable value. The Court issued notice returnable in six weeks and directed that further proceedings pursuant to the CESTAT order dated 28.06.2024 remain stayed pending that returnable date. Case-Laws Central Excise Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778476