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TMI Blog2018 (2) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... air The facts of the case is that the appellants are engaged in the manufacture and clearance of paper and paper board falling under Chapter 48 of the CETA, 1985 in reel form on payment of duty to their various cutting centers for getting them converted into sheet form. From these cutting centers the goods were sold in wholesale trade to various buyers under commercial invoices. The appellant als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On careful consideration of the submissions made by both sides, we find that on the identical issue this Tribunal has passed the order in Appeal No.E/864 & 865/08 vide order dated 29.12.2017 which is reproduced below:- "4. On careful consideration of the submissions made by both sides, we find that the very same issue in the appellant's own case has been decided and the same was affirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n bottles are manufactured, the duty would be payable on the value of the printed/decorated bottles including the printing/decoration charges. In the above case of J.G. Glass Industries Ltd., the Hon'ble Apex Court also held that if only the plain glass bottles are cleared from the factory and printing/decoration is done outside, duty would be chargeable only on value of the plain glass bottles an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case. We find that the same view had been taken by the Tribunal in the appellant's own case decided vide final order No.607/2002-A, dated 3-12-2002, the SLP filed by the Government to the Hon'ble Supreme Court which has been dismissed. In view of this, we do not find any infirmity in the impugned order. The Revenue's appeals are dismissed." 5. In view of the above judgement, which is on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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