9911796707
TMI Blog1984 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of by this common order, a copy of which shall be placed in each file. 3. The facts of the case, briefly stated, are that the appellants imported two consignments of cellulose acetate scrap (C.A. Scrap, for short). The Customs authorities charged additional (countervailing) duty of Customs on the goods at 50% ad valorem corresponding to the Central Excise duty leviable under Item No. 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944 (CET, for short). After clearance of the goods on payment of the duty so assessed, the appellants preferred claims for refund of the whole of the additional duty paid on the ground that scrap falling under Item 15A(2) Central Excise Tariff was exempt by virtue of Customs Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the matter and decided against allowing the introduction of the additional evidence. 6. Shri Krishnamoorthy contended that the imported C.A. Scrap could not be directly moulded but had to be first sorted, ground, granulated, plasticised and made into moulding powder. The Tribunal, in its order, dated 5-1-1983 in Mysore Industrial Plastic Corporation v. Collector of Customs, Madras - 1983 (12) E.L.T. 845, held that acrylic plastic sheet crushed scrap which could not be directly moulded did not fall under Item 15A(1) of Central Excise Tariff since it could not be deemed to be plastic material within the ambit of the said item. The position of C.A. Scrap was similar and deserved the same treatment. That scrap of plastic article is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 976. The present goods were covered by Notification No. 228/76. 8. On behalf of the Respondent, Shri Sunder Rajan, DR, referred to the Tribunal s Order No. 223-229/83, dated 205-1983 in Appeal No. CD(SB)(T) A.No. 397/79-C - M/s. Pla-Age Industries, Bombay v. Collector of Customs, Bombay. The Tribunal held therein that crushed C.A. sheet scrap fell under Item 15A(1) of Central Excise Tariff. The ratio of the decision squarely applied to the present case. The Departmental Representative maintained that C.A. Scrap was directly mouldable. The Tribunal s decisions cited by Shri Krishnamoorthy have all been appealed in the Supreme Court. There was no tenable distinction between prime material and defective material [1983 TLR (NOC) 28]. Thus scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins are susceptible of having their mouldable resins recovered by such processes as depolymerisation, no authority was cited to show that crushed scrap obtained from formed articles could be directly moulded to form new articles even with the aid of heat and pressure. (No evidence has been produced to show that C.A. Scrap - in the present case - could be directly moulded to form articles). It was further noted in the said Order that Item No. 15A(1) Central Excise Tariff was enlarged only in 1982 so as to specifically include waste and scrap and that, before the amendment, waste and scrap were not so included. The suggestion of the Departmental Representative that the 1982 amendment did not make any difference because waste and scrap were al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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