C.C.E. MUMBAI - IV vs M/S. FITRITE PACKERS, MUMBAI

The Supreme Court addressed the classification of printed GI paper for excise duty purposes, determining that the process of printing does not amount to 'manufacture' under the relevant excise laws. The Court upheld the Tribunal's decision, which relied on the precedent set in Union of India v. J.G. Glass Industries Ltd., stating that the primary use of the GI paper remains unchanged as wrapping material despite the printing. Consequently, the appeal by the Revenue was dismissed, affirming the Tribunal's ruling that printing is incidental and does not constitute manufacture under the Central Excise Act.