1999 (6) TMI 90 - AT - Central Excise

Summary

The appeal was filed by M/s. A.S. Processors regarding the payment of Central Excise duty on plastic tubes created during the manufacture of plastic bags. The appellant claimed exemption for plastic bags under a specific notification but did not pay duty on the plastic tubes. The Tribunal found that a new product, plastic tubes, was created and should be charged duty unless exempted. The appeal was rejected as the concessional rate of duty did not apply to the plastic tubes.