In-factory use exemption for gravure printing cylinders upheld under the printing goods notification.

Gravure printing cylinders used within the factory of production for printing purposes were covered by Notification No. 276/86 dated 24-4-1986, which extended exemption to gravure printing cylinders and lithographic plates under Heading 84.42 when so used. As the goods were found to be used within the factory and the Tribunal had followed the same view in a similar matter, the objection that the benefit could not extend to the goods in issue was rejected. The exemption was therefore applicable and the Revenue's appeal failed.

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Issues: Whether gravure printing cylinders used within the factory of production for printing purposes were entitled to exemption under Notification No. 276/86 dated 24-4-1986, and whether the Revenue's appeal against the allowance of such benefit had merit.

Analysis: The exemption notification granted relief to gravure printing cylinders and lithographic plates falling under Heading 84.42 when used within the factory of production for printing purposes. The goods in question were found to be used within the factory, and the Tribunal had already taken the same view in a similar matter. On that basis, the challenge that the benefit could not extend to the goods in issue was rejected.

Conclusion: The exemption was held applicable to the goods in question, and the Revenue's appeal failed.

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