Home Case Index All Cases Customs Customs + SC Customs - 1997 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 114 - SC - CustomsWhether assessee entitled to the benefit of Notification No. 169/77-Cus., dated 6-8-1977 claiming that the blankets imported by them were for printing fabrics? Held that:- Any amount of fancy printing on a carboard would not make it a carton. In the process of manufacturing the printed cartons, the cardboard 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, it would not become a product of the printing industry. Judgment of Rollatainers Ltd. & Anr. v. Union of India & Ors. [1994 (7) TMI 86 - SUPREME COURT OF INDIA] is a complete answer to the argument advanced by appellants. The Garden Silk Mills Ltd. produces fabrics. These fabrics may or may not be printed. If any printing is done, the fabric will not cease to be fabric and Garden Silk Mills Ltd. will not cease to be a textile industry and become printing industry. The benefit of the notification will not be available to the appellants. Against assessee.
|