9911796707
TMI Blog1984 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... job of printing. They claim that the same is outside the scope and purview of Item 68. Even otherwise, in Notification 55/75-C.E., dated 1-3-1975 it is mentioned at Sl. No. 13 as follows : "13. All products of the printing industry including newspapers and primed periodicals." The industry of making printed cartons by the appellants should be considered as nothing but "products of the printing industries". The cartons are made exclusively on orders received from the customers and "tailor-made" as per their specifications. There is no finished product of commercial value and the goods are not "excisable goods" under Section 2(d) of the Central Excises and Salt Act, 1944. In revision Order No. 2057, dated 5-12-1977, the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he process. White boards are cut into sheets by the Guillotine machine. Thereafter Printing, Designing, Plate Making and Varnishing are effected and printing machine is used for the purposes. The material then passes to the stage of edge cutting and creasing. This process is carried out by the Punching or Shaping machine. Finally, the Forming and Gluing operations are carried out and this aspect is termed as Packaging Operation. 4. Shri Vineet Ohri, appearing for the department, pointed out that the Government of India order referred to by the appellants has since been reviewed in case reported as 1980 E.L.T. 646 (Vijay Flexible Panels Ltd., Bombay). It was held that only those products where printing virtually constitutes the culmina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he intention of the Government of India is to exempt only those products which could be attributed to printing. Of course, even in respect of newspapers and periodicals, a certain amount of operations like cutting the paper and folding it, are also contemplated. But those activities are incidental and ancillary to the main industry. As laid down in 1981 E.C.R. p. 108, the printing industry has an identity of its own. Further, the Tariff Item does not make any distinction between a printed carton and a normal carton in respect of packing industry. The argument that a plain carton is a product of the packaging industry but a printed carton is a product of the printing industry is hardly convincing because a carton is after all a carton only w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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