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Issues: (i) whether printed polyester labels backed with paper were classifiable under Tariff Item 68 of the Central Excise Tariff; (ii) whether the goods were exempt under Notification No. 122/75 as products of the printing industry.
Issue (i): Whether printed polyester labels backed with paper were classifiable under Tariff Item 68 of the Central Excise Tariff.
Analysis: The departmental classification under Tariff Item 17(2) was not sustained. The administrative classification advice accepted by the Department treated labels made from paper-backed polyester film, cut into strips of ten labels, as falling under Tariff Item 68. On that basis, the goods were accepted as not answering the description of laminated paper for tariff purposes.
Conclusion: The goods were held to be classifiable under Tariff Item 68 of the Central Excise Tariff, in favour of the assessee.
Issue (ii): Whether the goods were exempt under Notification No. 122/75 as products of the printing industry.
Analysis: The goods were considered to be labels produced by printing a design on polyester film for a specific buyer, and the exemption notification covered all products of the printing industry. On that footing, the goods fell within the scope of the exemption.
Conclusion: The goods were held to be exempt under Notification No. 122/75, in favour of the assessee.
Final Conclusion: The revision application succeeded, the departmental classification was displaced, and the goods were treated as exempt products covered by the notification.
Ratio Decidendi: Where printed labels manufactured by a printing process are accepted as falling under Tariff Item 68, they may also qualify for exemption when the notification extends to products of the printing industry.
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