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TMI Blog1993 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... of their customers. For use in their printing operations they imported Nyloflex Photopolymer Relief Image Printing Plates from West Germany and filed warehousing Bill of Entry No. C. No. 11856, dated 19-3-1993 in the Calcutta Custom House. While debonding the goods they claimed the concessional duty of 35% (basic), Nil Auxiliary duty plus 20% C. V. duty in terms of Notification No. 231/88-Cus., dated 1-8-1988 on the ground that the imported Image Printing Plates were meant for use in their printing unit which was to be deemed as printing industry. However, the relevant ex-bond bill of entry was assessed at the rate of 100% (basic) plus 45% Auxiliary plus 20% C. V. duty and 5% special duty under sub-heading No. 3701.30 of the Customs Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23-5-1989 produced by the appellants clearly indicated that they have a separate printing unit or section in their factory where they have installed printing machine for printing HDPE/PP Woven Sacks as per buyer s requirements. He contended that since the appellants were carrying out the activity of printing of manufactured HDPE/PP Woven Sacks according to the design and specifications of different customers such activity has to be treated as of printing industry and not that of a plastic manufacturing unit. He argued that the Collector (Appeals) had taken too technical and narrow view without considering the matter in its proper perspective by confining the scope of printing industry to the activity of only printing of books and periodica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers v. Rollatainers Ltd. Another- reported in 1991 (55) E.L.T. 317 (Kar.) = 1991 (32) ECC 321 (Karnataka) and a judgment of the Andhra Pradesh High Court in the case of Golden Press v. Dy. Collector of Central Excise, Hyderabad - reported in 1987 (27) E.L.T. 273 wherein it has been held that printed cartons are not the products of printing industry but of packaging industry. He submitted that reference to the relevant provisions of the Central Excise Tariff and the Board s circulars clarifying certain provisions of the Central Excise Tariff and notifications issued thereunder to which the learned counsel had referred were not relevant to the issue involved in this case. As regards the point relating to Auxiliary duty he stated that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 35 per cent ad valorem. 2. This notification shall be in force upto and inclusive of the 31st day of March, 1990." On a plain reading of the notification it is seen that the exemption was subject to the condition that the goods were meant for use in printing industry. The Assistant Collector had rejected the appellants claim for refund of differential duty in terms of Notification No. 231/88-Cus., dated 1-8-1988 on the grounds that the industrial licence issued to them by the Department of Industrial Development of Ministry of Industry being for the manufacture of HDPE/PP Circular Woven Sacks they could not be de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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