TMI Blog1992 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 202/88-C.E., dated 20-5-1988 arise for determination in this appeal. 2. The appellants are engaged in the manufacture of containers of base metal other than aluminium and they carry out job work of lacquering/varnishing and printing of tin sheets. The job work of printing on tin sheets is done as per the customers design and the process of printing on plain sheets is similar to the process of off-set printing on paper. The positive of the design and the matter to be printed is supplied to the appellants by their respective customers and the same is converted into Plate for printing on offset printing machine. The printed tin sheets are then varnished and coated as per the customers requirement. The major work of printing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also carried out. Hence this appeal. 3. The definition of manufacture as per Section 2(f) of the CESA, 1944 after introduction of CETA, 1985 is as follows : manufacture includes any process - (i) incidental or ancillary to the completion of a manufactured product and (ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture". 4. We see force in the appellants contention that as per Clause 2(f)(ii) unless the process of printing is included in the description and definition of the Tariff Item, such process will not amount to a process of manufacture and, therefore, no duty is leviable on such process. The word printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as the last process, these are to be regarded as varnishing sheets , falling under Heading 7210.30. As varnished sheets they would be entitled to the benefit of exemption Notification Nos. 94/88-C.E., 174/88-C.E. and 202/88-C.E. Similarly where the width of the sheets does not exceed 600 mm, and are classifiable under Heading 7212, the sub-heading 7212.30 would inter alia cover tinned sheets which have been painted, lacquered, varnished or plastic coated as the last process and these would be eligible for exemption under Notification Nos. 174/88-C.E. and 202/88-C.E. 3. Accordingly, it is clarified that the expression painted, lacquered, varnished or plastic coated sheets would also cover inter alia tinned sheets subjected to a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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