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1994 (7) TMI 86 - SUPREME COURTWhether printed cartons manufactured by the appellant-company are "products of the Printing Industry" and as such, are exempt from payment of duty of excise under Exemption Notification No. 55/75, dated March 1, 1975 as amended from time to time? Held that:- We agree with the reasoning and the conclusions reached by the Divison Bench of the High Court. What is exempt under the Notification is the "Product" of the "Printing Industry". The "product" in this case is the carton. The Printing Industry by itself cannot bring the carton into existence. Any amount of fancy printing on a card-board would not make it a carton. In the process of manufacturing the printed cartons, the card-board has to be cut, printed, creased and given the shape of a carton by using paste or gum. Simply because there are expensive prints on the carton such a printed carton would not become the product of the Printing Industry. It shall remain the product of the Packaging Industry. Appeal dismissed.
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