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TMI Blog1997 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e given in manuscript by Tarun Bharat to the appellants, the appellants were to undertake the entire work of printing and the printed matter was to be handed over by the appellants to Tarun Bharat. The editing, distribution, etc. of the newspaper was entirely done by Tarun Bharat. Tarun Bharat were to pay to the appellants the printing charges as per the agreement which came to about Rs. 45,000/- to 48,000/- per month. The appellants were not to print any other daily newspaper but were free to print any periodicals, calendars and other job-works. The case of the appellants was that since the appellants were printing the newspaper on job-work basis they were entitled to take the benefit of the Notification No. 119/75-C.E., dated April 30, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d view of the Collector (Appeals) and has held that the appellants were not entitled to the benefit of the Notification No. 119/75-C.E., dated April 30, 1975. the Tribunal has relied on judgment of the Special Bench of the Tribunal in National Organic Chemicals Industries Ltd., Bombay v. Collector of Central Excise, Bombay, 1985 (21) E.L.T. 252, wherein the Tribunal had taken the view that for the purpose of entitlement to the benefit of the Notification, the article entrusted by the customer should, after the application of manufacturing process by the job-workers, not lose its essential identity entirely, but should retain its essential identity, subject to the effect of the manufacturing process carried out. This matter has been consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturers undertaking job works. the idea behind the notification was to help the job workers - persons who contributed mainly their labour and skill, though done with the help of tools, gadgets or machinery, as the case may be. The notification was not intended to benefit those who contributed their own material to the articles supplied by the customer and manufactured different goods. We must hasten to add that addition or application of minor items by the job workers would not detract from the nature and character of his work." [p. 476] "The interpretation placed by us does not render the explanation in the notification redundant in any manner, while at the same time it advances the object of the notification, viz., helping factories ..... X X X X Extracts X X X X X X X X Extracts X X X X
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