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TMI Blog1988 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders of the Collector (Appeals) who has held that printed wrappers are products of printing industry and are exempted from payment of duty under Notification No. 122/75-C.E., dated 5-5-1975. 2. We have heard Shri Balbir Singh, JDR for the department and Shri R.J. Majra, Advocate for the respondent. 3. Shri Balbir Singh reiterates the grounds of appeal and submits that the main function of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which the pre-dominant activity is that of printing. It is further pleaded that Collector (Appeals) rightly held that the main purpose of the printed wrappers is to indicate the identification of the goods and relate it to the manufacturer and the brand name, also giving information regarding ingredients used and other directions, depending on the goods wrapped. In other words, it is claimed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d design and these extend, inter alia, to labels and wrappers. We feel that these are strong grounds in favour of the impugned goods being treated as products of printing industry. 7. The Collector also rightly concluded that, by itself, a printed wrapper cannot be considered a product of packaging industry since the main purpose of wrapper is to establish the identity of the goods, to relate it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns relied upon by the department would necessarily be applicable to the impugned goods. 8. We also note that even in regard to printed cartons, after taking into consideration the decision of the Andhra Pradesh High Court in the case of Golden Press, but also fully keeping in view the decision of the Karnataka High Court in the case of Rollatainers Ltd. v. Union of India and Others - 1984 (18) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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