COLLECTOR OF CENTRAL EXCISE Vs. LEATHERITE INDUSTRIES LIMITED

JUDGEMENT

(1.) The item with which we are concerned in this appeal is a paper which is printed with colour by the rotogravure process by means of PVC compound. The tribunal has rightly held that PVC printing by the rotogravure method is a recognised form of printing. It has, therefore, concluded that the item falls within the central Excise Notification No. 68 of 1976 dated 16/3/1976 which, so far as is relevant reads thus:

(2.) The tribunal was clearly right in the view that it took. No interference is called for. The appeal is dismissed with no order as to costs.