1987 (5) TMI 350

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..... per : S.D. Jha, Vice President]. The question for decision in these appeals is eligibility of the printed paper labels imported by the respondents to benefit of exemption from additional duty on the strength of Central Excise Notification No. 55/75-C.E., dated 1-3-75. 2. The respondents claim for refund in respect of printed paper labels treating the same as product of printing industry f .....

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..... d on a Tribunal decision in Motiram Tola Ram v. Collector of Customs, Bombay - 1987 (29) E.L.T. 278 (T) = (1987) 11 ECC T8. In this decision the Tribunal following B.S. Kamath Co. v. Union of India Ors. 1986 (24) E.L.T. 456 (Kar.) = (1986) 8 ECC 92 (Karnataka) held as submitted by the JDR. Shri B.S. Krishnan, learned Advocate for the respondents doubted the correctness of this view and submitt .....

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