Rotogravure colour printing on paper falls within exemption for converted paper under the notification.

Paper printed with colour by the rotogravure process using a PVC compound was treated as covered by the exemption entry in Notification No. 68 of 1976. The SC accepted that rotogravure colour printing is a recognised form of printing and held that paper subjected to such printing fell within the notification covering converted types of paper obtained by one side being printed with colour, with or without design, and whether or not later varnished, glazed or embossed. The Tribunal's classification was upheld and the challenge failed.

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Issues: Whether paper printed with colour by the rotogravure process by means of a PVC compound was covered by the exemption under Notification No. 68 of 1976.

Analysis: The item in question was paper printed by the rotogravure process with colour through a PVC compound. That process was treated as a recognised form of printing, and the item was held to fall within the relevant entry of the notification covering converted types of paper obtained by one side of paper being subjected to printing of colour, with or without design, whether or not subsequently varnished, glazed, or embossed.

Conclusion: The item was covered by the notification and the challenge failed.

Final Conclusion: The appeal was rejected because the classification adopted by the Tribunal was upheld.

Ratio Decidendi: Where paper is subjected to recognised colour printing by rotogravure, it may fall within an exemption entry covering converted paper obtained by such printing.

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