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TMI Blog1990 (7) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption under notification No. 68/71 dated 29-5-1971 as amended. 3. In Appeal No. 2625/86-C, the question to be decided is as to whether the appellants are entitled for refund of duty paid by them under protest for the period from 1-1-1983 to 30-6-1983, in case of their being entitled for eligibility of exemption under Notification No. 182/82 dated 11-5-1982. 4. The brief facts of the case in Appeal No. 2309/86-C are that the appellants are manufacturers of Model Plastic Blank Cards falling under Tariff Item No. 15A(2) and they had sought for exemption under Notification No. 68/71 dated 29-5-1971 as amended. The Assistant Collector had, in the order-in-original dated 15-11-1982, rejected the classification list bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had emerged from an intermediate product which had been manufactured from artificial resin, then, the benefit of the notification cannot be denied. He submitted that the learned Collector had erred in coming to the conclusion that the notification would not apply to articles of plastics, if made from intermediate products arising from artificial resins. He relied upon the case of Mahindra Engineering Chemical Products Ltd. v. Collector of Central Excise, Pune -[1984 (18) E.L.T. 680 (Tri.) = 1984 ECR 2018] wherein it had been held that The entry 22F clearly covers all manufactures made from glass fibres/yarn irrespective of the fact that the raw materials undergo some intervening processes in the same or another factory before ending up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including layflat tubings, and polyvinyl chloride sheets, not otherwise specified. x x x x x Explanation. - For the purpose of sub-item (2), plastics means the various artificial or synthetic resins or plastic materials or cellulose esters and ethers included in sub-item (1)" 9. The Notification No. 68/71 dated 29-5-1971 as amended under which the appellants have sought for exemption is reproduced below - The Central Government has exempted articles made of plastics, all sorts, falling under sub-item (2) of item No. 15A of the First Schedule to the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a), the emergence of an intermediate product, namely, the plastic sheet out of artificial resin, does not preclude the appellants from claiming the benefit of the exemption of the above noted notification. Therefore, the appellants are entitled to succeed in Appeal No. 2309/86-C. The appeal is allowed. 11. Appeal No. 2625/86-C deals about refund claim of the appellants for the duty paid under protest. We have held on merits that the appellants are entitled to claim exemption under the above notification. In this appeal, the refund claim was rejected on the ground that the benefit of Notification No. 182/82 is not available to the appellants. The refund claim pertains to the period 1-1-1983 to 30-6-1983 which pertains to the period after T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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