- (1.) The only question that arises for our consideration in all these appeals is whether "printed aluminium labels" (hereinafter referred to as labels') manufactured by the appellant are "products of the printing industry" within the meaning of Notification 55/75-CE dated 1/3/19755 (hereinafter called "the Notification") issued under Rule 8 (1 of the central Excise Rules, 1944.
(2.) It is not in dispute that but for the exemption under the Notification, the labels in question, would fall under Item 68 of the First Schedule to the central Excises and Salt Act, 1944 (hereinafter called "the Act"). The relevant portion of the said Notification is extracted below: "In exercise of the powers conferred by Rule 8 (1 of the central Excise Rules, 1944, the central government hereby exempts goods of the description specified in the Schedule annexed hereto, and falling under Item 68 of the First Schedule to the central Excises and Salt Act, 1944 (1 of 1944 from the whole of the duty of excise leviable thereon. * * *13. All products of the printing industry including newspapers and printed periodicals. "
(3.) It appears that the appellants claimed and got the labels in question exempted from the levy of duty on the ground that they come within the category of products of the printing industry, under the orders of the Assistant Collector dated 24/12/1979. Later on the Collector of central Excise, Bombay, invoking his powers under Section 35-EA of the Act issued a notice for revising the said order of the Assistant Collector dated 24/12/19799 and for bringing the goods under Item 68 for the purpose of levy of excise duty. After hearing the objections of the appellants, the Collector revoked the exemption granted by the Assistant Collector and directed assessment of the goods under Item 68.;