M/S. METAGRAPHS PVT. LTD. versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

Printed aluminium labels, because their function and value arises solely from the printing which communicates to the buyer, are products of the printing industry under Notification No. 55/75-CE dated 1.3.1975. Their classification depends on their nature and usage in trade; in this case, printing is primary, not incidental.

Parties: Appellant: MIS. METAGRAPHS PVT. LTD.; Respondent: Collector of Central Excise, Bombay
Jurisdiction: India
Judgment Date: 20 November 1996
Procedural Posture: Civil Appeal / Supreme Court Decision on Appeal From Customs, Excise and Gold (control) Appellate Tribunal
Outcome: Appeals allowed. Impugned orders of the Collector, Central Excise set aside.
Legal Topics: Exemption Notification, Classification of Goods, Products of Printing Industry

Taxation Central Excise Exemption Notification Classification of Goods Products of Printing Industry

Case Brief

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Full judgment text Legal principles 2 Authorities cited 6 Party arguments 2

Parties

MIS. METAGRAPHS PVT. LTD.

Appellant

Collector of Central Excise, Bombay

Respondent

Procedural Posture

Civil Appeal / Supreme Court Decision on Appeal From Customs, Excise and Gold (control) Appellate Tribunal

Legal Issues

1 Whether printed aluminium labels manufactured by appellant are products of the printing industry within Exemption Notification No. 55/75-CE dated 1.3.1975

Ratio Decidendi

Court Disposition

Appeals allowed. Impugned orders of the Collector, Central Excise set aside.

Orders

Appellant entitled to claim exemption on the labels under Notification No. 55/75-CE dated 1.3.1975.
No order as to costs.