COLLECTOR OF CENTRAL EXCISE Vs. PRINTORIUM

JUDGEMENT

(1.) THE Department, being aggrieved by the common order passed by the Collector (appeals) reversing the common order passed by the Asstt. Collector has filed the present appeals.

(2.) THE respondent receives duty -paid plain aluminium foils from customers and subjects the same to printing and the printed aluminium foils are cleared to the respective customers. The respondents were clearing the printed aluminium foils on payment of excise duty. On 23 -11 -1982 the respondents sent a letter to the Asstt. Collector taking the stand that printed aluminium foil was not dutiable and thereafter, the respondents would be removing goods without payment of duty. This led to two show cause notices in respect of different periods by the Assistant Collector demanding payment of duty on the ground that printing aluminium foils amounted to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944 and the respondents were liable to pay duty. The respondent contested the notices. The Asstt. Collector confirmed the notices while the Collector set aside the order passed by the former.

(3.) AT the relevant time tariff Item 27 attracted aluminium and aluminium articles. Relevant sub -item was (c) which read as follows :