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TMI Blog1990 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of P.F. moulding powder and P.F. resin falling under Tariff item 15A(1) of the First Schedule to Central Excises and Salt Act, 1944 and the above products were assessed under item 15A(1) as per the classification list No. 4/83 dated 30-6-1983 filed by them and approved by the proper officer on 17-10-83. 3. They filed a fresh classification list bearing No. 16/83 and declared P.F. resins as falling under item 15A(1) of C.E.T. and P.F. Moulding Powder in the Col. No. 7 of the classification list as other goods produced or manufactured claiming that goods mentioned in Co. No. 7 i.e. P.F. Moulding powder is not leviable to further duty since it is manufactured from P.F. resins and there was no manufacturing process involved. This classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the Government of India s Circular No. 93/2/82-CX. 3 dated 7-5-1983 and F.No. 93-2/82-CX. 3 dated 6-10-1982. The Collector has also relied on Government of India s order No. 270 of 1982 dated 26-4-1982 passed on the Revision application of M/s. Western Bengal Coal Fields Ltd wherein it had been held that the process of making phenolic powder does not amount to process of manufacture. He also relied on the CEGAT s ruling tendered in the case of Plastic Powders (P) Ltd. v. Collector of Central Excise [1983 (14) E.L.T. 2049]. 7. The Revenue had not filed an appeal in respect of Collector s order arising from order-in-original No. 13/84 but had only filed an appeal arising from order-in- original No. 33/83 which pertained to wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising from order- in-original No. 13/84. Further, we observe that no grounds of appeal have been made explaining us as to why the ruling laid down in the case of Plastic Powders (P) Ltd. (supra) should not be accepted by the Collector. In absence of any grounds made by the Revenue in this appeal and further the appeal having been filed after more than four years, it can be safely presumed that the Revenue has accepted the order of the Collector. The appeal is liable to be dismissed on this ground alone. The matter has been fully settled by the ruling tendered by this Tribunal in Plastic Powders (P) Ltd. (supra). The position of law is equally clear now that P.P. Moulding powder manufactured from duty paid resin is not dutibale. It has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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