dated 6 8 1977 claiming that the blankets imported by them were for printing fabrics and, therefore, were exempted by the terms of the numberification which allowed exemption in respect of rubber blankets falling under Chapter 40 of the First Schedule when imported into India for use in the printing industry.
It was pointed out that the rubber blankets used by the appellants in the textile printing units were number interchangeable with those used in the printing presses.
The Collector of Customs on appeal held printing industry in the numberification was broad enough to take in printing done in the textile mills.
The Assistant Collector held that the goods were for use in the textile industry and, therefore, the benefit of the numberification companyld number be availed of by the appellants.
Therefore, these rubber blankets were number used in printing presses.
169/77 Cus.,
169/77 Cus.,
The relevant Notification No.
