9911796707
TMI Blog1988 (7) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles made of plastics, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon: Provided that (a) Such articles are produced out of artificial resins or plastic materials or cellulose esters and ethers in any form falling under sub-item (1) of Item No. 15A of the said First Schedule on which the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid; or (b) Such articles are produced out of scrap of plastics. Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this judgment takes care of the wording of the Notification No. 182/82-C.E. 3. Shri K.P. Singh has argued that Notification No. 182/82-C.E. is a conditional notification. As the razor is a composite article consisting of plastic and iron rod, it is not eligible for the exemption under the above notification. He has relied on the decision, reported in 1984 ECR 533 (Tribunal). 4. We have considered the records of the case and the arguments put forth before us. In Jeep Flashlight Industries Ltd. v. Union of India and others, reported in 1985 (19) ELT 68 (Allahabad), the Hon ble Allahabad High Court held that the plastic torch, manufactured by the said assessee, in which, the main body was of plastic, could not be said to be article made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including lay flat tubings, and polyvinyl chloride sheets, not otherwise specified. Explanation - 1 to this Tariff Item states as follows :- For the purpose of sub-Item (2), plastics" means the various artificial or synthetic resin or plastic materials or cellulose esters and ethers included in sub-item (1)." The amended Tariff Item 15A(2) reads as under :- (2) Articles of materials described in sub-item (1), the following, namely :- Boards, sheeting, sheets and films, whether lacquered or metallised or laminated Or not; layflat tubings not containing any textile material." Sub-item (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate has also argued that this Notification No. 182/82-C.E. was not before the Supreme Court in the case of Jeep Flashlight Industries case. This argument also does not stand as the ratio laid down by the Hon ble Supreme Court is being applied with reference to the wording of this notification. The learned advocate has relied on this Tribunal s decision in V.M.T. Fibreglass Industries, Calcutta v. Collector of Central Excise, Calcutta, reported in 1986(23) ELT 194 in which it was held that the fibre glass reinforced product corrugated and plain roofing manufactured by the appellants having a composition of fibre glass mats and polyester resin, approximately in the ratio of 40 :60, was classifiable under Tariff Item 15A(2). This d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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