1987 (8) TMI 187

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.... to 31-3-1978 with reference to the said printed sample folders as well as printing blocks. Shri V.G. Bhade, Consultant for the appellants confirmed that the issue in the present appeal relates to the printed sample folders only. Under his order dated 30-6-1982 the Additional Collector of Central Excise, Baroda held that the subject goods were not products of printing industry and hence were not entitled to exemption from payment of duty under item 13 of the Schedule to Notification No. 55/75. It is the appeal preferred by the appellants against the said order, to the Central Board of Excise and Customs that, on transfer, is the present deemed appeal. 2.  We have heard Shri V.G. Bhade, Consultant for the appellants and Shri K.C. Sacha....

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....r, the product will be printed on paper board obtained from the market and then be supplied, suitably creased. Shri Bhade submitted that if the cost of the product is broken up the main ingredient would be found accounted for by the cost of printing, the cost of material being a small percentage only. Shri Sachar submitted that the cost element is irrelevant. He contended that the functional purpose of the product was to keep the sample textile fabric free of damage and hence the product would be more in the nature of a product of the packaging industry than the printing industry. He relied on the decision of the Supreme Court in the case of Atul Glass Industry Ltd. and Others v. C.C.E., & Others (1986 Vol. 25 E.L.T. 473) in support of this....