Decorating,printing on glassware ,whether a "manufacture"?

This query is : Resolved

abhishek (Querist)
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25 January 2011 Hi all!
Could you help me clarify my doubt stated below:
As per the decision of court in J.G. Glass Industries Ltd.case,printing and decorating of bottles was not considered to be manufacture mainly because no new product was coming to existence and that the process was not really making it purposeful,i.e the bottles could well be used as bottles without decorating.

Further the same judgement has been taken as base in Union of India & Ors. Vs. M/S Alembic Glass Indust. Ltd. & ANR. [2010] INSC 437 (6 May 2010).

So one can conclude that printing,decorating of glassware does not amount to manufacture.

But if one looks in the CETA 2009-2010,
we come across a chapter note in chapter 70 stating that "In relation to products of headings 7009, 7010, 7011, 7015, 7018 and 7020 the process
of printing, decorating or ornamenting shall amount to ‘manufacture’"

glassware bottles falls within the heading 7010.

Then in the light of this note printing,decorating of glassware becomes manufacture but this seems contradictory to the judgements passed in courts,isnt it?

Please help.

God bless!

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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27 January 2011 The manufacturing defintion under sec 2 (f) has 3 limbs. The 2nd limb deals with deemed manufacture. Where a process which is not normally reagrded as manufacture is said tobe manufacture by the government by insertion of a deeming fiction.

The reason for the deeming fiction is to overcome the decisions. The new defintion overrides the decision as they were given when the deemed defintion was not in place.

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