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TMI Blog1998 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - This case was posted for admission and for hearing of the Stay application. The facts being not in dispute, with the consent of both sides, the final appeal itself was taken for disposal after granting unconditional stay and waiver of the sums confirmed. 2. The appellants manufacture lubricating oils which are packed in plastic containers. The details like batch numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed that the subject machine did not qualify under any of the clause of the explanation to Rule 57Q. The judgment of the Tribunal in the case of Shanmugaraja Spinning Mills (Final Order No. 1318/96-SRB) [1997 (89) E.L.T. 84 (Tribunal)] was cited in favour of the appellant. The Collector (Appeals) after hearing the same claims as were made before the Assistant Collector, made the following observa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Arunachalam on the other hand maintained that the process of printing on container cannot be termed as a process of manufacture of a container. He also submitted that printing machine is not covered under the specific Chapter heading given in clause (d) of the Explanation. He also submitted that the assessee manufactured lubricating oil and were not engaged in manufacturing containers. 5.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is mandatory. The cost of packing is also included in the assessable value of the goods. When the law covers packing in such a manner, it is incongruous to deny the fact that printing is an integral process in the manufacture of the lubricating oil. In the circumstances, I hold that subject machine was eligible capital goods. The appeal is allowed with consequential relief. X X X X Extracts X X X X X X X X Extracts X X X X
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