Later on the Collector of Central Excise, Bombay, invoking his powers under Section 35A of the Act issued a numberice for revising the said order of the Assistant Collector dated 24.12.1979 and for bringing the goods under Item 68 for the purpose of levy of excise duty.
The Tribunal, New Delhi for different 13.6.1986 held that the printing on the aluminium label being incidental to its use as a label or a wrapper and that being inherently number a piece of reading matter, will number fall under the above said exemption Notification.
1994, the Central Government hereby exempts goods of the description specified in the Schedule annexed hereto, and falling under Item No.
68 of the First Schedule to the Central Excise and Salt Act, 1944, I of 1944 from the whole of the duty of excise leviable thereon.
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.
The relevant portion of the said Notification is extracted below In exercise of the power companyferred by Rule 8 1 of the Central Excise Rules.
On that view, the Tribunal dismissed the appeals.
Hence the present appeals by special leave.
Excise and Gold Control Appellate Tribunal.
Aggrieved by the order of the Collector, the appellant preferred four appeals to the Customs.
New Delhi for different assessment periods.
