- (1.) The question is whether there is an act of manufacture when a jobworker 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. 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.;