UNION OF INDIA vs M/S NANDI PRINTERS PVT. LTD.

The Supreme Court held that the respondent's manufacturing of playing cards and printed cartons must consider the aggregate value of both for determining small scale industry status under excise duty regulations. The Court found that the High Court erred in excluding the value of printed cartons, which led to the conclusion that the respondent exceeded the Rs. 20 lakhs threshold for small scale industry exemption under Notification No. 80/80. Consequently, the appeal was allowed, affirming the excise authorities' decision to impose duty on the playing cards.