1987 (9) TMI 55

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....tion Notification dated 16th March, 1976 bearing No. 62 of 1976 applicable, inter alia, to "converted type of papers, commonly known as imitation flint paper or leatherette paper, or plastic coated paper, or by any other name, obtained by one side of paper being subjected to printing of colours with or without design.........". 2. The first respondent carries on the business of flock printing o....

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....ess on the flock printed wall-paper . Thereafter, final finish is done with vacuum cleaner and thus flock-designing on the said PVC wall-paper is completed." 3. It was the first respondent's contention that it fulfilled the requirements of the aforesaid notification and was entitled to the exemption it provided. The matter was adjudicated upon by the Appellate Collector, Customs and Central Exc....

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....rinting does not introduce printing of colour in the sense it is generally understood". By the review order, the Central Government held that flock printing would not be covered by the notification, exemption whereunder could only be given "to converted types of papers which are obtained by subjecting one side of paper to printing of colour". 5. The first respondent impugned the aforesaid order....

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....aving heard Mr. Master, learned Counsel for the appellants, and Mrs. Mody, learned Counsel for the respondents, we are satisfied that the order of the learned Judge requires no interference. 7. The Appellate Collector, basing himself upon his own observation of the process and upon expert opinion, came to the conclusion that the process employed by the first respondent conformed to the definiti....