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of <h1>Supreme Court rules printed labels for exemption from excise duty are products of printing industry.</h1> The Supreme Court allowed the appeal, setting aside the Tribunal's judgment and that of the Collector, Central Excise, in a case concerning the ... Printed labels Issues involved: Classification of printed labels for exemption from excise duty under Notification dated November 1, 1982.The Supreme Court heard appeals against the judgment of the Central Excise and Gold (Control) Appellate Tribunal, New Delhi, dated March 13, 1995. The appellants, who are manufacturers of printed labels, claimed exemption from excise duty under Serial No. 24 of the Schedule to a Notification dated November 1, 1982. The Tribunal had denied their claim based on a previous judgment in Matagraphs Pvt. Ltd. 1986 (26) E.L.T. 66 (Tribunal). However, the Supreme Court, in a separate case, had ruled in Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay - 1996 (88) E.L.T. 630 (S.C.), that printed labels are products of the printing industry and serve a definite purpose by communicating information to customers. The Court found that the printing on labels is primary and not merely incidental to their use. Consequently, the Court allowed the appeal, setting aside the Tribunal's judgment and that of the Collector, Central Excise. No costs were awarded. In Civil Appeal No. 10979 of 1996, Shri Mehrotra, the senior counsel for the appellant, argued that the appeal falls within the purview of the Court's decision in Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay - 1996 (88) E.L.T. 630 (S.C.). Following the reasoning in that judgment, the Court dismissed the appeal, with no order as to costs.
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