TMI Blog2000 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Karnataka-I (hereinafter referred to as "the Revenue"), has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order passed by the Income-tax Appellate Tribunal (for short "the Tribunal"), dated October 30, 1998, relating to the assessment year 1987-88, raising the following question of law arising from the order of the Tribunal: "Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued suo motu notice to the assessee and reversed the order of the Assessing Officer, after providing an opportunity to the assessee. The Commissioner revised the order of the Assessing Officer and held that the assessee only etched certain prints on the glass which did not involve any process of manufacture or production of an article or thing. Consequently, the Commissioner withdrew the deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of the end-product. The same has been referred to by the Tribunal in para. 11 of the order, but the same was not elaborately referred to. A copy of the same has been produced before us as well. According to the assessee, it receives plain glassware in the form of tumblers and bottles for soft drinks and others. They are cleaned with water and are decorated on screen printing machines which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mesh screen. The design may be of one, two or three colours as per the requirements. Thereafter, these articles are manually placed in the annealing chamber (baking chamber). The temperature in the chamber is raised from room temperature to about 590 degrees centigrade and then gradually cooled down to room temperature. This manufacturing process takes about two and a half hours. Because of this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istinct and different in character. It is marketed as a different commodity than plain glass. We agree with the view expressed by the Tribunal that the assessee by decorating with prints on the plain glass was engaged in the manufacture or production of an article or thing, which is quite different and distinct from the plain glassware. The assessee would be entitled to the benefit of section 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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