Supreme Court · 1996 INSC 1354 · Decided 20 November 1996
M/S. Metagraphs PVT. LTD. v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1354 · [1996] SUPP. 8 S.C.R. 872
- Case number
- CIVIL APPEAL No. 3011/1986
- Decided
- 20 November 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : First Schedule-Item 68- 'Exemption Notification No. 55175-CE dated 1.3.1975-Printed Aluminum Labels-Held, are products of printing C industry within the meaning of the Exemption Notification. The appellant-assessee manufactured 'Printed Aluminum Labels' which on a deep off-set printing machine. The labels were to be D fixed to refrigerators, radios, air conditioners, telephone sets etc. The appellant claimed the said labels to be 'Products of printing industry' within the meaning of Exemption Notification No. 55175-CE dated 1.3.t 975, and accordingly
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