Commissioner Of Central ... vs Srikumar Agencies Etc. Etc

The Supreme Court addressed the conflict in judgments regarding whether printing on packaging is incidental or primary, referencing cases such as Rollatrainers Ltd. v. Union of India and I.T.C. Ltd. v. Collector of Central Excise. The Court emphasized that reliance on previous decisions must be contextual and that the Customs, Excise and Gold (Control) Appellate Tribunal's conclusions lacked detailed factual analysis. The Court held that the appeals must be reconsidered with proper factual scrutiny, thereby setting aside the CEGAT's decisions.