Judgment:

Dr. Arijit Pasayat, J

1. These appeals were placed before a three-Judge Bench because of reference made by a Division Bench with the following order:

"The point involved in this batch of appeals is whether the printing on the package is merely incidental or primary. On this point we find that there are two streams of judgments of this Court. Therefore, keeping in view the conflict of opinion, on the point involved in Rollatrainers Ltd. and Anr. v. Union of India & Ors. (1994 Suppl. (3) SCC 293), Collector of Central Excise, Bombay v. Paper Print & Products Co. (1997 (10) SCC 564) and Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay (1997 (1) SCC 262), we deem it appropriate that these cases be placed for hearing before a larger Bench. Registry is directed to place the matter before Honble the Chief Justice for appropriate orders."

2. When the appeals were taken up for hearing, Mr. G.E. Vahanvati, learned Solicitor General pointed out that the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai (in short ‘CEGAT) disposed of several appeals without detailed analysis of the factual position involved. It merely referred to some judgments and submissions o