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TMI Blog1997 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ter detailed discussion came to a finding that the goods were classifiable under Item No. 68 of the erstwhile Central Excise Tariff and were not covered by the exemption for the products of printing industry. He had also observed that the demand by invoking the extended period of limitation was valid and maintainable. He had, however, dropped the proceedings in so far as it related to the period under the new Central Excise Tariff in force from 1-3-1986. 2. The matter was posted for hearing on 29-10-1997. The appellants have prayed for decision on merits and had filed written submission. In these written submissions they had mainly contended that the process of manufacture adopted by them for converting the ruled paper did not amount to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 of the order-in-original). The appellants were registered with Directorate of Industries, Solapur for the manufacture of computer form in two parts and three parts, telex rolled papers and pre-printed forms. They had admitted that the goods manufactured by them were articles of stationary which were classifiable under Item No. 68 of the erstwhile Central Excise Tariff. They had, however, pleaded that their products were the product of printing industry which enjoyed exemption under Notification No. 234/82-C.E., dated 1-11-1982. 5. We find that under Notification No. 234/82-C.E., dated 1-1-1982 among others products of the printing industry including newspapers and printed periodicals were eligible for exemption. Similar exemption in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts, on which some printing is done, are the products of the Printing Industry cannot be accepted. The Division Bench of the High Court has rightly rejected the contention on the following reasoning: In our view, it would be an extreme proposition to hold that all products on which some printing is done is a product of the printing industry. In that event, printed cloth would be a product of the printing industry and not of the textile industry. A metal can with printed material on it will similarly be a product of the printing industry and not of the textile industry. A metal can with printed material on it will similarly be a product of the printing industry and not the packaging industry. The same can be said of card-board packet a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputer stationary and the telex ruled paper. The printing industry could not bring the continuous computer stationary and telex ruled paper into existence. The process adopted by the appellants was for producting the goods for specific purposes and printing if any was incidental and by that they did not become the product of printing industry. 7. The adjudicating authority had already withdrawn the demand for the period 1-3-1986 to 30-9-1989. 8. He had also discussed that the appellants had not filed any declaration and their activities were not disclosed and could be known during the course of the survey of the small scale manufacturers of excisable goods carried out by the Central Excise Officers during June, 1989. As the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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