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

The Supreme Court addressed whether printed plastic, cloth, and aluminium labels are eligible for excise duty exemptions as products of the print industry. Relying on established precedents in Metagraphs Pvt. Ltd. and previous rulings involving the appellant, the Court extended the exemption to these specific labels. Consequently, the appeal was allowed, confirming that such printed labels qualify for the exemption.