G. Sankaran, Sr. Vice-President

1. The facts of the case relating to appeal No. 858/83-D, briefly stated, are that Indian Tobacco Co. Ltd., Madras (hereinafter called the assessee), are engaged in the manufacture inter alia of printed cartons out of duty paid paper boards procured by them. The assessee had been paying duty on printed cartons under Item No. 68 of the First Schedule (hereinafter referred to as 'CET') to the Central Excises and Salt Act, 1944, ever since this item was inserted in the Tariff in 1975. On 11-3-1978, the assessee wrote to the Assistant Collector of Central Excise, Madras, requesting exemption from payment of duty on printed cartons on the plea that they were "products of printing industry" within the meaning of Central Excise Exemption Notification No. 55/75-C.E., dated 1-3-1975, as amended by Notification No. 122/75, dated 5-5-1975. In support of their plea, they relied on Order-in-Revision No. 2057/77 passed by the Central Government acting as Revision Authority under the Central Excises and Salt Act (hereinafter called the 'Act'), in the case of . Allibhoy Sharafally Co., Bombay, holding printed cartons manufactured by that party to be products o