M/S Impression Prints vs Commissioner Of Central Excise, ...

The Supreme Court addressed the applicability of Notification No. 65/87-CE regarding the duty exemption for 'made up textile articles' under Tariff Item 6301. The Court held that the definition of 'made up' in Note 5 of Section XI indicates that such articles must be produced without the aid of power, and since the appellants used a power-operated machine for mixing colors, they were not entitled to the Nil rate of duty. Consequently, the appeal against the CEGAT's decision was dismissed, affirming the duty and penalty imposed on the appellants.