2006 (7) TMI 87

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....ppeal arises from OIA No. 198/03 dated 25-11-2003 by which the activity of the appellant pertaining to printing on paper sheets including card board sheets have been held to be as coming under the packaging industry and classifiable under 4823.90 attracting 16% duty. This is challenged by the assessee on the ground that the activity of printing on paper sheets/board cannot be considered as an acti....

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....raphs Ltd., 1996 (88) E.L.T. 630 (S.C.) = 1996 (17) RLT 621 (S.C.) and Johnson and Johnson Ltd. v. CCE, 1997 (94) E.L.T. 286 (S.C.) and other Tribunal Rulings. He also relies on the judgment of the Tribunal in the case of Paxwell Printers v. CCE, 2000 (39) RLT 869. Further reliance is placed on Sai Security Printers Ltd. v. CCE, Faridabad, 2006 (199) E.L.T. 121 (Tri. - Del.) which also accepts the....