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H.R.SYIEM, M.SANTHANAM
Metagraphs (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Bombay – Respondent
H.R. Syiem, Member (T)
1. By order No. 10 of 1980 (undated) the Collector of Central Excise, Bombay-I, by exercising his powers under Section 35-A of the Central Excises and Salt Act, 1944, revised the assessment of the Assistant Collector of the Central Excise, Bombay Division 'K', in classification list No. 168/79 dated 24th December, 1979, of goods declared as printed aluminium labels assessable under item 68 of the Central Excise Tariff at nil rate of duty by reason of notification No. 55/75-C.E. dated 1-3-1975. The manufacturers, M/s. Metagraphs Private Ltd. claimed the goods to be products of the printing industry and, therefore, exempted under serial No. 13 of the notification. That claim was approved by the Assistant Collector and this led to the revision under Section 35A by the Collector who held that the labels served only the purpose of displaying the name of the manufacturers and the name of the product and were in no way related to the printing industry and, therefore, could not be described as products of that industry. He accordingly modified the Assistant Collector's order and directed assessment of the goods under item 68 without the benefit of the exemption u
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