Supreme Court of India
Collector Of Customs & Central Excise, ... vs Paper Products Ltd. on 25 November, 1999
Equivalent citations: 2000(115)ELT277(SC), (2000)2SCC134, [2000]119STC552(SC), AIRONLINE 1999 SC 327, 2000 (2) SCC 134, (2000) 115 ELT 277, (2000) 119 STC 552, (2000) 89 ECR 39
Bench: S.P. Bharucha, R.C. Lahoti, N. Santosh Hegde
ORDER
1. The question is whether there is an act of manufacture when a job worker prints a name on a film which is then utilised for the purposes of packaging. The question would appear to be covered against the Revenue by the judgment of this Court in Union of India v. J.G. Glass Industries Ltd. [1999] 114 STC 387 where it has been held that printing upon a bottle is not a process of manufacture. The civil appeal is dismissed.
2. No order as to costs.