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TMI Blog2005 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. The respondents were running offset printing press and were engaged in the printing of publicity materials such as Danglers, Posters etc. The department found that they had manufactured Blister Cards and Baby Cartons and cleared the same without payment of duty during 1996-97 and 1997-98. Accordingly, a show cause notice was issued invoking the extended period of limitation and demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he process could be considered as manufacture. Ld. SDR gave an account of the process undertaken by the respondents and contended that the process answered the test laid down by the Apex Court in the cases reported in 1998 (97) E.L.T. 5 (S.C.) and 1998 (101) E.L.T. 241 (S.C.). The Blister Cards manufactured by them were distinct and different from the starting material viz. duplex boards and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per, cutting to size and shape and punching so as to obtain blister card meant for packing of pens. By no stretch of imagination can the blister card be considered to be the same as duplex board. As rightly submitted by ld. SDR, Blister Card emerged as a distinct commodity through a series of processes on duplex board. It was different from duplex board in name, character, commercial identity and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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