JUDGMENT : 1. These appeals are directed against the judgment of the Central Excise and Gold (Control) Appellate Tribunal, New Delhi, (hereinafter to be referred to as `the Tribunal') dated March 13, 1995. 2. The appellants are manufacturers of printed labels which were classified under Tariff Item 68 of the Ist Schedule of the Central Excise Act. By Notification dated November 1, 1982, as amended from time to time, exemption from payment of excise duty has been granted to the items mentioned in the Schedule to the said Notification. Under Serial No. 24 of the said Schedule, exemption has been granted to "all products of the printing industry including newspapers and printed periodicals". The appellant claimed that they were entitled to exemption from duty under the said Notification. The said claim of the appellants has been negatived by the Tribunal in the impugned judgment. The Tribunal has placed reliance on its earlier judgment in Matagraphs Pvt. Ltd. 1986 (26) E.L.T. 66 (Tribunal) the said decision of the Tribunal in the case of Matagraphs Pvt. Ltd. (supra) has been reversed by this Court in Matagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay - 1996 (88) E.L.T. 630 (S.C.), wherein this Court has laid down that printed aluminium labels are products of printing industry since printing of labels is not incidental to its use but primary in the sense that it communicates to the customer about the product and thus serves a definite purpose and that but for the printing the label would serve no useful purpose. In the present case the appellant manufactures cloth printed labels, aluminium foil printed labels, film printed labels and paper printed labels. For the reasons given in the judgment of this Court in Metagraphs Pvt. Ltd. (supra) the appeal is allowed and the impugned judgment of the Tribunal dated March 13, 1995 as well as that of the Collector, Central Excise dated February 28, 1991 are set aside. No order as to costs. Civil Appeal No. 10979 of 1996 3. Shri Mehrotra, learned senior counsel appearing for the appellant states that this appeal is fully covered by the decision of this Court in Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay - 1996 (88) E.L.T. 630 (S.C.). For the reasons given in the said judgment, this appeal is dismissed. No order as to costs.