S.C. Jain, Member (J)

1. Briefly stated the facts of the case are that M/s. Muthuvel Industries (hereinafter called the appellants) manufacture, amongst other things, office files using tag or slip, lever arch files, fibre board files with the brand and description printed on the front page. The appellants claimed that the printed office files were products of printing industry attracting exemption from excise duty under Notification No. 55/75-C.E. dated 1st March, 1975 (as amended). The concerned Assistant Collector rejected the claim of the appellants.

2. Aggrieved, the appellants filed an appeal before the Appellate Collector, Central Excise, Madras who by his Order-in-Appeal No. 2085/80 dated 20-11-1980 under C. No. V/68/31/80 also rejected the appeal filed by the appellants holding that files manufactured by the appellants fall under item 68 and are liable to duty. He observed as under :

".... The question whether these constitute products of the printing industry depends on the facts whether in respect of these products printing virtually constitutes the culminating process of manufacture for obtaining the end product. Obviously, this is not the case in respect of files in