1999 INSC 0916
                                        SUPREME COURT OF INDIA

                                         Collector of Customs & Central

                                                           Vs.

                                                 Paper Products Ltd.

                                   (S Bharucha, R Lahoti and N S Hegde JJ.)

                                                      25.11.1999

                                                       ORDER
1. The question is whether there is an act of manufacture when a job worker prints a name on a film
which is then utilised for the purposes of packaging. The question would appear to be covered
against the Revenue by the judgment of this Court in Union of India v. J.G. Glass Industries Ltd.
[1999] 114 STC 387 where it has been held that printing upon a bottle is not a process of
manufacture. The civil appeal is dismissed.
2. No order as to costs.