TMI Blog1977 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid notices. 2. The facts giving rise to this petition briefly are these. The petitioner is a firm doing business of printing on papers. It purchases paper manufactured by manufacturers and colours or prints on one side of the paper. It is this colouring or printing on one side of the paper purchased by it from manufacturers, according to the respondents, that has entitled them to demand payment of excise duty in accordance with the Tariff Item 17(4) of the First Schedule to the Central Excise Manual. Before the present action was taken against the petitioner, the Collector of Central Excise had held that the paper processed by is not liable to payment of any excise duty as it does not fall within Tariff Item No. 17(4) but subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludes the preparation of cigarettes, cigars, cheroots, birds, cigarette or pipe or hookah tobacco, chewing tobacco or snuff; and (ii) in relation to salt, includes collection, removal, preparation, steeping, evaporation, boiling or any one or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce elementary salt, and the excavation or removal of natural saline deposits or efflorescence, (iii) in relation to patent or proprietary medicines as defined in Item No. 14E of the First Schedule and in relation to cosmetics and toilet preparations as defined in Item No. 14F of that Schedule, includes the conversion of powde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , straw board and pulpboard, including grey board, corrugated board, duplex and triplex boards, other sorts. Sixty paise per kg. (4) All other kinds of paper and paper board, not otherwise specified. Re. one and twenty paise per kg. 4. What Mr. Vakharia appearing for the respondents contends is that the colouring process of the paper purchased by the petitioner would come within the sweep of fall other kinds of paper and paper board not otherwise specified'. The words 'all other kinds of paper' occurring in Tariff Item 17(3) refers to 'all other kinds of paper manufactured'. Colouring a paper which is already manufactured is not a process in the manufacture of paper nor can that process be said to be o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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