2003 (8) TMI 44 - SCH - Central Excise

Denial of exemption claim - Labels - Held that - In regard to Printed paper labels there is no dispute before the Tribunal either and that part of the order of the Tribunal in relation thereto has now become final. Insofar as other items are concerned the same are covered by decisions of this Court in Metagraphs Pvt. Ltd. v. Collector of Central Excise Bombay - 1996 (11) TMI 68 - SUPREME COURT OF INDIA and in Johnson Johnson Ltd. v. Collector of Central Excise Bombay-II - 1997 (7) TMI 138 - SUPREME COURT OF INDIA - cloth printed labels aluminium foil printed labels film printed labels and paper printed labels are eligible for exemption as a product of the print industry - Decided in favour of assessee.

Summary

The Supreme Court of India allowed the application for amending the cause-title. The dispute was about printed plastic labels, cloth labels, and aluminium labels. Printed paper labels were not in dispute. The court held that cloth, aluminium foil, film, and paper printed labels are eligible for exemption as a product of the print industry based on previous decisions.