ATLAS LAMINATE INDUSTRIES AHMEDABAD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner No. 1 is a partnership firm and petitioner No. 2 is a partner thereof. The petitioner-Firm is manufacturing bituminised water-proof packing paper. The petitioners pray for 8 declaration to the effect that bituminised water-proof packing paper is not liable to excise duty under Tariff Item No. 17 of the Tariff Schedule annexed to the Central Excises and Salt Act 1944 and also pray for an appropriate injunction restraining the respondent-authorities from levying and recovering excise duty from the petitioners on the said article.

(2.) It is contended by the petitioners that bituminised water-proof packing paper is the result of bonding of two kraft papers with the help of bitumen. In Para 2.1 of the petition the process of manufacture is described as follows : Bitumen is applied on one layer of kraft paper and another layer of kraft paper is stuck to it and pressed together. No further detail as regards manufacturing process is mentioned in the petition. It is contended that after the aforesaid process is over the paper remains the paper and there is no change in the character and quality of the paper.

(3.) In the petition the history of the Tariff Item is narrated. The Notification granting certain exemptions on the bituminised water- proof packing paper is also referred to.