1997 (7) TMI 138

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....ol) Appellate Tribunal, New Delhi, (hereinafter to be referred to as `the Tribunal') dated March 13, 1995. 2. The appellants are manufacturers of printed labels which were classified under Tariff Item 68 of the Ist Schedule of the Central Excise Act. By Notification dated November 1, 1982, as amended from time to time, exemption from payment of excise duty has been granted to the items mentioned ....

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....stry since printing of labels is not incidental to its use but primary in the sense that it communicates to the customer about the product and thus serves a definite purpose and that but for the printing the label would serve no useful purpose. In the present case the appellant manufactures cloth printed labels, aluminium foil printed labels, film printed labels and paper printed labels. For the r....