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TMI Blog1985 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ttracting exemption from excise duty under Notification No. 55/75-C.E., dated 1st March, 1975 (as amended). The concerned Assistant Collector rejected the claim of the appellants. 2. Aggrieved, the appellants filed an appeal before the Appellate Collector, Central Excise, Madras who by his Order-in-Appeal No. 2085/80 * dated 20-11-1980 under C. No. V/68/31/80 also rejected the appeal filed by the appellants holding that files manufactured by the appellants fall under item 68 and are liable to duty. He observed as under: .... The question whether these constitute products of the printing industry depends on the facts whether in respect of these products printing virtually constitutes the culminating process of manufacture for obtainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellants could not take up all the points before the appellate authority and it has resulted in the miscarriage of justice. On merits Shri Jagdeesan, the learned counsel for the appellants argued that the printed office files are products of the printing industry. He cited a decision of the Karnataka High Court in the case of Rollatainers Limited and Ors. v. Union of India (1984 ECR 1815) only for the purpose of drawing our attention towards the Encyclopaedia of How It s Made edited by Donald Clarke wherein the meaning of the term Printing has been given. In that treatise, the term printing is denned thus : Apart from the obvious books, magazines and newspapers, the products of the printing industry are many and diverse. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be subjected to excise duty which can be levied only on the manufactured products. He submitted that the appellants manufactured cardboard files without the aid of power and subjected them to the printing process with the aid of power. Considering these admitted facts, Shri Jagdeesan submitted, the process of printing should be considered as a manufacturing process and the product of the printing process would consequently attract exemption under Notification No. 55/75 as amended. The printed office files should either be considered as product of printing industry or a mere file without attaching any significance to the printed materials and the printing process, in which event, the files would attract exemption under Notification No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No. 55/75 as amended. Special Bench D of this Tribunal in the case of Card Board Box Manufacturing Co., Calcutta v. Collector of Central Excise, Calcutta [1984 (17) E.L.T. 494] also took the same view and held that Notification No. 55/75-C.E., dated 1st March 1975 exempts, amongst others, all products of the printing industry including newspapers and printed periodicals. Though the word including is used the enunciation of certain specific items would indicate that the intention of the Government of India is to exempt only those products which could be attributed to printing. The printing industry is an identity of its own. 11. She also submitted that the Single Judge decision of the Karnataka High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were examined by him and as such no miscarriage of justice has resulted in this case. The objections of the appellants are therefore, overruled. 13. On merits the entire case hinges upon the interpretation of Notification No. 55/75-C.E., dated 1st March, 1975 which exempts all products of the printing industry including newspapers and printed periodicals from payment of duty. Office files with tags and clips with the brand and description printed on the front page are the products in dispute and they cannot be said to be products of the printing industry as claimed by the assessee. Only those products where printing virtually constitutes the culminating process of manufacture for obtaining the end product can be called the product of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sses used in the manufacture of the files and it cannot be said to be a product of the printing industry. The printing is done with the aid of power as admitted by the appellants and they cannot take up this stand now that they are entitled to take the benefit of exemption Notification No. 179/77-C.E., dated 18-6-1977. Relying upon the decision of the Special Bench D of this Tribunal in the case of Card Board Box Manufacturing Co. [1984 (17) E.L.T. 494] and that of the Government of India in the case of M/s. Vijay Flexible Containers Ltd. (1980 E.L.T. 646) and that of the Division Bench decision of the Andhra Pradesh High Court in the case of M/s. Golden Press v. Deputy Collector of Central Excise, Hyderabad (1985 ECR 1001) we confirm the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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