Judgment

KULDIP SINGH, J. Special leave granted.

2. The question for consideration in this appeal is whether printed cartons manufactured by the appellant-company are "products of the Printing Industry" and as such, are exempt from payment of duty of excise under Exemption Notification No. 55/75 dated 1-3-1975 as amended from time to time. The question was answered by a learned Single Judge of the Karnataka High Court in the affirmative and the writ petition filed by the appellant under Articles 226/227 of the Constitution of India was allowed. Writ appeal filed by the Union of India against the judgment of the learned Single Judge was allowed by the judgment dated 16-11-1990 by the Division Bench of the High Court and the judgment of the learned Single Judge was set aside and the writ petition of the appellant before the High Court was dismissed. This appeal by way of special leave is against the judgment of the Division Bench of the High Court.

3. The appellant-company manufactures printed cartons at its factory. According to the appellant, over a period of time, it has manufactured diverse printed cartons, for organisations like Brooke Bond India Limited, Lipton India Company Limit