Exemption for designed printing nickel cylinders upheld where notification covered printing frames used within the factory.

Designed printing nickel cylinders used within the factory of production were treated as eligible for exemption under Notification No. 201/87-C.E. because the notification extended to printing frames used in the factory and was not confined to flat bed screens. The Ministry of Finance clarification further stated that designed screens and cylinder screens qualified for the benefit. On that basis, the cylinders were covered by the notification, no infirmity was found in the order granting relief, and the Revenue's appeals failed.

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Issues: Whether designed printing nickel cylinders were entitled to the benefit of Notification No. 201/87-C.E. when used within the factory of production.

Analysis: The notification granted exemption to printing frames used within the factory of production and did not confine the benefit to any described category of flat bed screens. The clarification issued by the Ministry of Finance stated that designed screens and cylinder screens were eligible for the benefit of the notification. In the circumstances, the cylinders were treated as covered by the notification and no infirmity was found in the order granting the benefit.

Conclusion: The designed printing nickel cylinders were held entitled to the exemption under Notification No. 201/87-C.E., and the Revenue's appeals failed.

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