1997 (10) TMI 191

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....se, Aurangabad after detailed discussion came to a finding that the goods were classifiable under Item No. 68 of the erstwhile Central Excise Tariff and were not covered by the exemption for the products of printing industry. He had also observed that the demand by invoking the extended period of limitation was valid and maintainable. He had, however, dropped the proceedings in so far as it related to the period under the new Central Excise Tariff in force from 1-3-1986. 2. The matter was posted for hearing on 29-10-1997. The appellants have prayed for decision on merits and had filed written submission. In these written submissions they had mainly contended that the process of manufacture adopted by them for converting the ruled pape....

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....gnorance of law (refer to page 5 of the order-in-original). The appellants were registered with Directorate of Industries, Solapur for the manufacture of computer form in two parts and three parts, telex rolled papers and pre-printed forms. They had admitted that the goods manufactured by them were articles of stationary which were classifiable under Item No. 68 of the erstwhile Central Excise Tariff. They had, however, pleaded that their products were the product of printing industry which enjoyed exemption under Notification No. 234/82-C.E., dated 1-11-1982. 5. We find that under Notification No. 234/82-C.E., dated 1-1-1982 among others products of the printing industry including newspapers and printed periodicals were eligible for ....

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....n. The extreme contention that all products, on which some printing is done, are the products of the Printing Industry cannot be accepted. The Division Bench of the High Court has rightly rejected the contention on the following reasoning: "In our view, it would be an extreme proposition to hold that all products on which some printing is done is a product of the printing industry. In that event, printed cloth would be a product of the printing industry and not of the textile industry. A metal can with printed material on it will similarly be a product of the printing industry and not of the textile industry. A metal can with printed material on it will similarly be a product of the printing industry and not the packaging industry. The sam....