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2013 (5) TMI 33 - AT - Central ExciseManufacture - Department raised the questions Whether the printing and plastic/varnish coating of plain paperboard amounts to manufacture; and - If so, whether the printed and plastic/varnish coated paperboard sheets are classifiable under Heading 4811 or under Heading 4911 in which case, the rate of duty would be nil. Held that - We are of the view that the judgment of the Apex Court in Union of India v. J.G. Glass Industries Ltd. reported [1997 (12) TMI 110 – S.C] is squarely applicable to the facts of this case as in this case, admittedly, plain paperboard and printed paperboard, both can be used for making cartons for packaging. Hon’ble Supreme Court in case of Rollatainers Ltd. v. Union of India reported in [1994 (7) TMI 86 – S.C.] which has also been relied upon in its above-mentioned judgment in case of Union of India v. J.G. Glass Industries Ltd. (supra) has held that the plain carton even after printing remains a carton i.e. the product of packaging industry and they do not become the product of printing industry after printing. In view of the above discussion, we hold that the process of printing and varnish/plastic coating of plain cartons received by the appellant does not amount to manufacture and as such no duty is chargeable on the same. The impugned order, therefore, is not sustainable. The same is set aside. The appeal is allowed.
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