ROLLATAIRERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) M/s. Rollatainers Limited, a public limited Company incorporated under the Companies Act, petitioner-1 which will be hereafter referred to as the petitioner is engaged in the manufacture and sale of 'printed cartons' at its two factories-one situated at Makali near Nelamangala of Bangalore District and the other at Faridabad of Hariyana State. In this petition, we are concerned with the manufacture of 'printed cartons' at Makali factory only.

(2.) For the period from 1-3-1975 to 1-3-1983 the said manufactured goods were exigible to excise duty under Tariff Item No. 68 of the Central Excise and Sales Act of 1944 (Central Act No. 1 of 1944) (here inafter referred to as the Act). But. Government of India in exercise of the powers conferred on it by Rule 8(1) of the Central Excise Rules of 1944 (here inaftsr referred to as the Rules) made under the Act, by its notification No. 55 of 1975 dated 1-3-1975, amended from time to time, exempted various manufactured articles one of which was Item No. 13-"All produces of the printing industry including new papers and printed periodicals" from the whole of excise duty leviable thereon under the Act, Both sides are agreed that the said exemption of Item No.13 continued only till 28-2-1983 and not thereafter.

(3.) 26-10-19.79 the petitioner filed a classification list (Annexure-C) in the appropriate form prescribed by the Rules before the superintendent of Control Exercise M.O. R. B., Bangalore (hereinafter referred to as the superintendent) claiming that 'Printed Cartons' manufactured by it was exempted from payment of whole of excise duty under the Act in the aforesaid notification, who on its examination accepted the same. On that basis, the petitioner cleared the goods manufactured by it without passing on the excise duty to its costomers to which it was entitled to. In accepting the same, the superintendent followed a decision rendered by Government in the matter of Allibhoy Shrufally and Company (1978.E. L. T. 145) in which it had expressly found that 'printed cartons' were to be treated as 'Products of printing industry entitled for exemption under Item No. 13 of the notification dated 5-5-1975.