COLLECTOR OF CENTRAL EXCISE, CHANDIGARH vs PUNJAB ANAND LAMP INDUSTRIES MOHALI (PUNJAB)

The Supreme Court examined whether the bulb and tube light sleeves manufactured by the respondent qualify as 'printed boxes and cartons' under the Central Excises & Salt Act, 1944, specifically under Section 2(f) and Tariff Item No. 17(3). The Court held that the manufacturing process involved printing and pasting, which classifies the items as subject to excise duty, thus denying the exemption under notification No. 66/82. The appeal was dismissed, affirming the Tribunal's order.