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TMI Blog2001 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Playing cards fall under Tariff Item 56 of the Tariff Act, while printed cartons fall under Tariff Item 68. The question for consideration in this appeal is whether for the purpose of levy of excise duty on the manufacture of printed cards the respondent can be regarded as a small-scale industry or not. The answer to that question depends on whether the value of the printed cartons can be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to the benefit of Notification No. 80/80 dated 19-6-1980 and in respect of the playing cards no excise duty would be payable because the aggregate value of the clearances of the playing cards was less than Rs. 20 lakhs as, in the opinion of the High Court, the clearances in respect of printed cartons could not be taken into consideration. Hence, this appeal. 4.The aforesaid notification dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said First Schedule and the aggregate value of clearances of all excisable goods by him or on his behalf for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees twenty lakhs." 5.On facts, there is no dispute that in the previous year 1979-80 the clearance in respect of playing cards was Rs. 14,11,467.35 while in respect of printed cartons the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would still be regarded as excisable goods on which NIL rate of duty was payable. To the same effect is the decision of this Court in Vee Kayan Industries v. Collector of Central Excise, Chandigarh, 1996 (83) E.L.T. 262. 7.It is true that printed cartons are not specified goods as contemplated by the said notification dated 19-6-1980, but clause (2) of the said notification refers to excisable g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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