TaxTMI 
TaxTMI 
1995 (2) TMI 176
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..../82 effective from dated 28-2-1982 for all the products manufactured and cleared by them. In the classification list, they had claimed exemption in respect of Solid Boxes describing them as unprinted. The process of manufacture of solid fibre board involved the printing of the surface with ink by gravure printing. The department took a view that the solid fibre board is nothing but printed board and the boxes made out of such board are printed boxes. Irrespective of the facts as to whether there is subsequent bulk printing or not and hence the exemption claimed under Notification No. 66/82-C.E., dated 28-2-1982 Serial No. 2(1) was denied to the assessees. The Assistant Collector has held that the boxes are manufactured by converting first mill board into solid fibre board by laminating the gravure printed paper. The Assistant Collector relying on the term "print" as per "Oxford Dictionary" has held that there is an impression of an idea on the surface of the gravure paper which is laminated on the mill board. He also relied on the finding of the Dy. Chief Chemist's report, dated 11-1-1985 which had stated that the sample is in the form of the cut pieces of corrugated boards and it ....
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....ication. As regards the reports of the Dy. Chief Chemists, the ld. Advocate submitted that the reports relates to pieces of corrugated board which are printed on one side, however, the said goods or boxes made out of solid fibre board are not corrugated board and, therefore, the finding given by the lower authorities is not correct. In the result, he submitted that the goods qualified the exemption of the terms of the Notification No. 66/82-C.E., dated 28-2-1982 which covered for the unprinted boxes. 7. The ld. SDR submitted that the issue is no longer res integra and that the issue has been decided finally by the Hon'ble Supreme Court of India as in the case of Rollatainers Ltd. v. Union of India [1994 (72) E.L.T. 793] and the same has been followed by the Larger Bench in the case of Ideal Printers v. Collector of C. Excise, as reported in 1995 (75) E.L.T. 152. He submitted that the denial of the benefit of notification is justifiable as gravure printing is also a form of printing. 8. On a careful consideration of the submissions made by both sides, we are of the considered opinion that the appellants do not have a case on merits. The appellants have not challenged....
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.... here we are not concerned with the classification of any goods, but only with regard to the understanding of the term "Printing" and for such an understanding, the dictionary meaning can be adopted. The ratio referred to on this issue pertains to the definition of term "goods" as per dictionary is to be adopted, as it is said to be delusive guide. The lower authorities have not adopted the definition of the goods from the dictionary with regard to the understanding of the impugned goods in question but they have referred to the meaning of the word `Printing' only. 10. The question of classification of `Gravure Processing Machine' and `Automatic Developing Machine' had come up for consideration before the Tribunal in the case of Bennett Coleman and Co. Ltd. v. Collector of Customs as reported in 1990 (49) E.L.T. 366. The Tribunal after examining the various authorities and technical books on printing technology, `Practical Printing and Binding' published by Odhms Books Ltd., London and another book namely, `Printing Industry' by Victor Strauss, published by Printing Industries of America has come to the conclusion that the machinery is a printing machinery falling under Tar....
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....the material used in making the boxes in question. 16. Learned D.R. stated that this sample piece itself shows a pattern created by gravure printing and since the printed boxes were not covered by the notification, the appellants were not entitled to the benefit thereof. 17. I find that the MacGraw-Hill Dictionary of Scientific and Technical Terms describes gravure printing as follows :- "A process that prints from sunken or depressed surfaces or cups on a plate, in contrast to the raised printing surfaces of letterpress; the depth (and the area) of the depressed areas varies, thus yielding more or less ink on the paper." McGraw-Hill also shows an example of gravure printing a photostat of which is annexed with this order (as Annexure A). A photostat copy of the sample of the material in question shown in the court is as per Annexure B. It is therefore, not possible to say with certainty, in the absence of any technical literature or assistance from any technical expert at this stage, as to whether this was a case of gravure printing. 18. (a) However, a printed pattern is clearly visible on the sample of the product shown in the Court and we are at thi....