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Johnson And Johnson Ltd. vs Collector Of Central Excise, ...

Supreme Court Of India|05 August, 2003

JUDGMENT / ORDER

1. Application for amendment of Cause-title is allowed.
2. The dispute before us is only in relation to Printed plastic labels, Printed cloth labels and Printed aluminium labels. In regard to Printed paper labels, there is no dispute before the Tribunal either and that part of the order of the Tribunal in relation thereto has now become final. Insofar as other items are concerned the same are covered by decisions of this Court in Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay - and in Johnson & Johnson Ltd. v. Collector of Central Excise, Bombay-II - 1997 (94) E.L.T. 286 (S.C.). Following the said decisions and for the reasons stated therein, this appeal is allowed and it is held that the cloth printed labels, aluminium foil printed labels, film printed labels and paper printed labels are eligible for exemption as a product of the print industry.
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Title

Johnson And Johnson Ltd. vs Collector Of Central Excise, ...

Court

Supreme Court Of India

JudgmentDate
05 August, 2003
Judges
  • S R Babu
  • G Mathur