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2003 Supreme(SC) 716

JOHNSON & JOHNSON LTD. – Appellant
Versus
COLLECTOR OF CENTRAL EXCISE, MUMBAI – Respondent


ORDER

1. Application for amendment of cause title is allowed.

2. The dispute before us is only in relation to printed plastic labels, printed cloth labels and printed aluminium labels. In regard to printed paper labels, there is no dispute before the Tribunal either and that part of the order of the Tribunal in relation thereto has now become final. Insofar as other items are concerned, the same are covered by ecisions of this Court in Metagraphs (P) Ltd. v. CCE1 and in Johnson & Johnson Ltd. v. CC. Following the said decisions and for the reasons stated therein, this appeal is allowed and it is held that the cloth-printed labels, aluminium foil-printed labels, film-printed labels and paper-printed labels are eligible for exemption as product of the print industry.

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