JUDGMENT : 1. The only question that falls for consideration in these appeals is whether the appellants are entitled to claim the benefit of exemption from duty under Notification No. 119/75-C.E. dated April 30, 1975 issued by the Government of India in exercise of the power conferred on it under Rule 8(1) of the Central Excise Rules, 1944. The appellants were getting from their customers, M/s Ciba Geigy, materials like bristles and plastic handles which were made into tooth brush by the appellants and packed in the packing materials also supplied by their customers and sent to them as fully finished tooth brushes. 2. The question is whether the said work of the appellants was job-work entitling them to the benefit of the Notification referred-to-above. In our opinion, the cases fall within the principles laid down by this Court in Prestige Engineering (India) Ltd. & Ors. v. Collector of Central Excise, Meerut & Ors. - 1994 (73) E.L.T. 497 (SC) : 1994 (6) SCC 465 . In view of the law laid down in the said decision, it must be held that the nature of the work that is done by the appellants constitutes job-work which would entitle them to the benefit of the aforementioned Notification. The appeals are, therefore, allowed, the impugned judgments of the Customs, Excise and Gold (Control) Appellate Tribunal are set aside and the orders passed by the Collector of Central Excise (Appeals) are restored. The question of refund will, however, be dealt with by the authorities in accordance with the flaw laid down by this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 . No order as to costs.