UNION OF INDIA Vs. VITA TAX PROCESSORS

JUDGEMENT

(1.) The appeal concerns Excise exemption Notification dated 16th March, 1976 bearing No. 62 of 1976 applicable, inter alia, to "converted type of papers, commonly known as imitation flint paper or leatherette paper, or plastic coated paper, or by any other name, obtained by one side of paper being subjected to printing of colours with or without designs..........".

(2.) The first respondent carries on the business of flock printing of P.V.C. coated wall-paper on job work basis. At paragraph 3 of the petition is described the process employed. It is thus :

(3.) It was the first respondent's contention that fulfilled the requirements of the aforesaid notification and was entitled to the exemption it provided. The matter was adjudication upon by the Appellate Collector, Customs and Central Excise. Expert opinion was laid before him by the first respondent. The process was demonstrated before him at the time of the personal hearing that was given to the first respondent. He held that the process conformed to the definition of "flock printing" and was also in accordance with the explanation of the process of "flock printing" given in a trade notice issued by the Bombay Collectorate. Accordingly, he held that the first respondent was entitled to the exemption conferred by the notification.