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TMI Blog1990 (5) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... aram, Member (J)]. - The short point for determination in this appeal is the eligibility of artificial teeth manufactured by the appellants and falling under T.I. 68 for the benefit of Notification 182/82 dated 11-5-1982 which grants total exemption from payment of duty to articles of plastic or alternately, for the benefit of Notification 234/82 dated 1-11-1982 granting total exemption to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the product is not an article of plastic which can be put to general use. It was held by the lower appellate authority that the artificial teeth have a specific use as replacement for natural teeth and therefore act as an important artificial limb of the human body." The benefit of Notification 234/82 was denied as it was a new claim raised at the appellate stage. Aggrieved by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t - (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excises and Salt Act, 1944 and must be produced out of artificial resins or plastic materials or cellulose esters and ethers in any form falling under T.I. 15A(1) on which excise duty or additional duty has already been paid. 5. We find that the products manufactured by the appellants satisfy both criteria and are therefore eligible for the benefit of exemption under Notification 182/82 dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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