CAPRIHANS (INDIA) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides in this application.

(2.) VIDE Order No A -1286/WZB/2005/CIII dated 12.7.2005 a decision was arrived at after considering the Apex Court's decision in the case of Laminated Packing upholding that 'manufacture' under Central Excise Act, 1944 was called for in this case. Consequently, the appeal was allowed for de novo adjudication, in terms, as mentioned in the subject order.

(3.) AFTER considering the records of the matter & considering the submission, we find that the said decision has not been cited before the Bench. In any case this decision reported in has been arrived at without considering the Supreme Court decision in the case of Laminated Packing , which was followed by us, that the process, as held by us, undertaken amounts to manufacture has been recorded, as an admitted position as submission by the Ld. DR, that the appellants themselves have considered the process to be a process of manufacture by filing classification list under Chapter 49 in the order of this Bench dated 12.7.2005. The submission of the Ld. DR that it was an admitted position that printing done was not of any specific logo etc but was a general nature of non preparatory design and resultant product was a printed PVC sheet/film which will have a new commercial identity of its own as shower curtain/ table cloth etc and thereafter it was observed that the appellants plea that PVC sheets remain sheets classified under Heading 392012 before and after printing and duty under same heading could not be determined was not upheld. The other issues, now being urged were left open in the de novo proceedings ordered.