1997 (4) TMI 80

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....tured by the respondents can be described as product of Printing Industry. The printed cartons manufactured by the respondent have been treated by the Tribunal as products of Printing Industry. The question was examined by this Court in the case of Rollatainers Ltd. v. Union of India, 1994 (72) E.L.T. 793 (S.C.), where it was categorically held that : "What is exempt under the Notification is t....

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..... Ltd. v. Collector of Central Excise, Bombay, 1996 (88) E.L.T. 630 (S.C.). In that case, the question was whether printed aluminium labels were products of printing industry. In that case, the judgment in Rollatainers' case was distinguished in the following words : "This court in Rollatainers' case held that what is exempt under the notification is the `product' of the printing industry. The ....