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JYOTI BALASUNDARAM, G.R.SHARMA
Johnson & Johnson Ltd. – Appellant
Versus
Collector of Central Excise, Bombay-I – Respondent
Per Jyoti Balasundaram :
The appellants manufacture inter-alia, printed labels from numerous base materials such as cloth, aluminium foils, plastic films and paper. The appellants filed their classification lists on 9.3.1987 and 17.3.1987 classifying the said printed labels manufactured from the said base materials under sub-heading 4901.90. The process of manufacture involved is briefly as follows:-
(a) Bonding of large-size sheets of paper and release paper with adhesive, or bonding of release paper and plastic film or aluminium foil or textile fabric as required.
(b) Printing of material required on labels on the bonded sheets in the appellants' printing press and simultaneously cutting the printed labels.
Prior to 1st March, 1987, Chapter 49 of the Central Excise Tariff Act, 1985 inter alia included products of the paper printing industry. By the Finance Act, 1987, with effect from 1.3.1987, the words 'products of the paper printing industry' were substituted by words 'products of the printing industry'. The appellants therefore filed the said classification lists in respect of the said printed labels manufactured from all the above base materials classifying the said labels u
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