Jurisprudentiol- Yesterday's SC Judgements
Central Excise - Paper - Exemption - Paper made out of pulp from rags entitled for concessional rate:
This is all about rags. Much worse. It is about rags cut out of old, used and worthless gunny bags. Notification 22/94-C.E. dated 1-3-1994 provides concessional rate of duty to kraft paper made out of pulp containing not less than 75% by weight of pulp made from materials other than bamboo, hardwood, softwood, reeds or rags. It is admitted that the assessee in this case made kraft paper out of pulp of rags cut out of old gunny bags. The Revenue contends that the assessee is not entitled to the benefit of the said notification as amended during the period 1994-95 to 1998-99, as they used pulp made out of rags in the manufacture of kraft paper. The Commissioner of Central Excise, who adjudicated the dispute, held that the assessee was entitled for the benefit of the said notification. (These are the words of the Tribunal)
Tribunal did not agree. The Supreme Court yesterday set aside the Tribunal's order and restored the Commissioner's order.
Customs - Classification - Risograph covered under sub-heading 84.43
Classification of the machines known as Risograph, which are imported by the appellant M/s. HCL Limited, is the issue involved in the appeal. The question is as to whether Risograph is an office machine having duplicating function and thus to be classified under sub-heading 8472.90 of the Customs Tariff Act, 1975 or is it a printing machine to fall under sub-heading 8443.50.
The Supreme Court yesterday held that Risograph machine is in the nature of a screen printing machine and not duplicating machine. It would, therefore, be covered under sub-heading 84.43 and not 84.72.
In this order, the Supreme Court embarked on a brief journey of printing from Gutenberg to date to see how it has evolved over a period of time.
Printing, today, has become one of the most important means of mass communication though with the advent of computers and e-form of communication, in recent years its importance is somewhat dented. Fact remains that even today it remains an important means of mass communication along with Radio, Television and Films. In or around the year 1440, Johannes Gutenberg invented and developed the printing press. It was 'printing with movable type'. Gutenberg made separate pieces of metal type for each character to be printed. With movable type, a printer could quickly make many identical copies of a book. Using this process, the same pieces of type could be used over and over again - to print many different books. Over a period of time, there has been improvement in the methodology of printing with the advancement of technology.
However, there are certain steps which are common to all printing processes. These steps include: (i) typesetting, (ii) proofing, (iii) preparing illustrations for reproduction, and (iv) page makeup. Typesetting is the process of putting into type the words to be printed. It is also called composition. Typesetting can be classified as (1) hot-metal typesetting or (2) photocomposition. Hot-metal type printing is now done mostly by machine, which was earlier done by hand. There are two main kind of machines that set metal type - the line caster and the Monotype.
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