https://www.taxtmi.com/caselaws?id=788152 Mere printing on customer-supplied cartons, sheets, labels and similar materials does not amount to manufacture for central excise purposes unless the process creates a new, marketable commodity with a distinct name, character or use, or is treated as manufacture by statute. The analysis focused on the absence of manufacturing infrastructure, raw material arrangement and any transformation into an independent excisable product. Tariff classification alone was said not to determine excisability. On that reasoning, the duty demand, interest and penalties could not be sustained, and the appeal succeeded in favour of the assessee. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788152 Mere printing on customer-supplied cartons, sheets, labels and similar materials does not amount to manufacture for central excise purposes unless the process creates a new, marketable commodity with a distinct name, character or use, or is treated as manufacture by statute. The analysis focused on the absence of manufacturing infrastructure, raw material arrangement and any transformation into an independent excisable product. Tariff classification alone was said not to determine excisability. On that reasoning, the duty demand, interest and penalties could not be sustained, and the appeal succeeded in favour of the assessee. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788152