1991 (3) TMI 287

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....Trivandrum issued a show cause notice to the appellants demanding a duty of Rs. 7733.32 under Rule 9(2) on the ground that they had exceeded the limit of Rs. 6 lakhs in November, 1983 and of Rs. 7.5 lakhs in March, 1984 and had not complied with the Central Excise formalities under Rules 173B, and 173C and had not paid duty after crossing the exemption limit of clearance at Rs. 7.5 lakhs. The appellants took the plea that in respect of cartons belonging to M/s. Sea Pearl Industries, Chandiroor they had only undertaken job work of printing and punching and this did not amount to 'manufacture'. Such goods could not form part of the goods of their unit for arriving at the value of the clearance and if the value of these goods is excluded, the ....

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....eliance on the following decisions : (a) Nav Gujarat Industries - 1977 (1) E.L.T. J 67 (Guj.) (b) Vikrant Packers (Pvt.) Ltd., - 1987 (31) E.L.T. 515 (Trib.) 3. It was held by the Gujarat High Court in the first case that mere printing of design and monograms and other description of goods regarding the quantity or the name of manufacturers does not convert packing or wrapping into any other kind of paper. The ratio of the second decision was that printing blank paper with design and reading matter will not bring into existence a new product. 4. Refuting the arguments of Dr. Narayanan, the learned Jr. D.R., Shri Murthy stated that it is only after punching that the process of manufacture becomes complete and since manufacture takes plac....