1997 (7) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that printed cartons being products of the printing industry had been exempted from payment of excise duty under Notification No. 55/75-C.E., dated March 1, 1975, as amended. 2.The respondent owns a printing press wherein he manufactures printing cartons. The case of the respondent is that cartons manufactured by respondent are a product of the printing industry and have been exempted from excise duty under the Notification No. 55/75-C.E., dated March 1, 1975, as amended by Notification dated May 5, 1975, when exemption from payment of excise duty was granted to "all products of printing industry, not being newspapers and periodicals". The said claim of the respondent for exemption from payment of excise duty was rejected by the Assistan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (72) E.L.T. 793. In that case this Court has observed : "We agree with the reasoning and conclusions reached by the Division Bench of the High Court. What is exempt under the Notification is the `Product' of the `printing industry'. The `product' in this case is the carton. The printing industry by itself cannot bring the carton into existence. Any amount of fancy printing on card-board would not make it a carton. In the process of manufacturing the printed carton, the card-board has to be cut, printed, creased and given the shape of a carton by using paste or gum. Simply because there are expensive prints on the carton such a printed carton would not become the product of the printing industry. It shall remain the product of the packag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s products of the printing industry. In Rollatainers Ltd. (supra) this Court has taken note of the said material and after considering the same the Court has observed : "The literature referred to by the appellant only shows that the printing industry has advanced to such an extent that one can print on almost anything such as glass, metal or synthetic base. Earlier the printing activity was primarily confined to printing of books, literature, newspapers and periodicals etc. The advanced printing industry covers a much wider field of activity than it did in the past. Can we, therefore, say that every material on which printing work is done becomes a product of the printing industry? The answer has to be in the negative. An ordinary carto....