9911796707
TMI Blog1987 (9) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... apers, commonly known as imitation flint paper or leatherette paper, or plastic coated paper, or by any other name, obtained by one side of paper being subjected to printing of colours with or without design.........". 2. The first respondent carries on the business of flock printing of P.V.C. coated wall-paper on job work basis. At paragraph 3 of the petition is described the process employed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the said PVC wall-paper is completed." 3. It was the first respondent's contention that it fulfilled the requirements of the aforesaid notification and was entitled to the exemption it provided. The matter was adjudicated upon by the Appellate Collector, Customs and Central Excise. Expert opinion was laid before him by the first respondent. The process was demonstrated before him at the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government held that flock printing would not be covered by the notification, exemption whereunder could only be given "to converted types of papers which are obtained by subjecting one side of paper to printing of colour". 5. The first respondent impugned the aforesaid order in the writ petition, which was heard and disposed of by Pratap J. He noted that "the Appellate Collector, who had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfied that the order of the learned Judge requires no interference. 7. The Appellate Collector, basing himself upon his own observation of the process and upon expert opinion, came to the conclusion that the process employed by the first respondent conformed to the definition of flock printing and was, therefore, entitled to the benefit of the exemption conferred by the notification. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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