Printing process amounts to manufacture if resultant paper can only be used to wrap specific product

Excise & Customs: Assessee purchased GI paper and carried out customized printing according to the specifications of customers. Since after printing, end use of paper was confined to only specific product of particular customer therefore a new product had emerged, i.e., paper with distinct character and use of its own which it did not bear earlier. Hence such process of printing amounted to manufacture