N. KANNADASAN Vs. AJOY KHOSE AND OTHERS

JUDGEMENT

(1.) The short question which we are required to consider in the instant case is whether unwaxed printed paper cut into sheets and reels according to the needs of the customer for the purpose of being used as wrappers in packaging can be said to be a produce of printing industry so as to attract the exemption granted under Notification No. 63/82 dated 28/2/1982. The issue stands squarely covered by the decision of this court on Rollatainers Ltd. v. Union of India' (at the commencement of the judgment the page is wrongly printed as 438. In paragraph 11 of the said judgment this court held that the exemption notification could not apply to material which is used for packaging purposes even if something is printed thereon. It would still be described as a product belonging to the packaging industry and not printing industry. We, therefore, hold that the view taken by the tribunal needs to be reversed.

(2.) In the result, following the aforementioned judgment of this court we allow the appeal, set aside the order of the tribunal insofar as it concerns unwaxed printed paper and make no order as to costs.