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TMI Blog1989 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct was re-classified under Tariff Item 15A. Thereafter, five show cause notices were issued on 8-9-1982, 20-9-1982, 25-10-1982, 20-12-1982 and 18r2-1983 for the periods from (i) March, 1982 to August, 1982, (ii) August, 1980 to February, 1982, (iii) September, 1982, (iv) October, 1982 and (v) December, 1982 to January, 1983 under Section 11A of the Central Excises Salt Act, 1944. After adjudicating the matters, the Assistant Collector of Central Excise, Ahmedabad confirmed the demands, vide his order-in-original No. MP/57/83 dated 30-4-1983. By the impugned order-in-appeal, the Collector of Central Excise (Appeals), Bombay upheld the classification of the product under Item 15A of the Central Excise Tariff, but he set aside the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kirit Packaging Industries Ltd. v. Collector of Central Excise, Baroda, reported in 1988 (35) E.L.T. 414 (Tri.). 3. For the Revenue, Shri Chandrasekharan has argued that Tricotise is a new manufactured product. In the case of Indian Cable Company v. Collector of Central Excise, Calcutta reported in 1984 (15) E.L.T. 434 (Tri.), it was held that conversion of P.V.C. resin into P.V.C. compound was a manufacture. In that case also there was no chemical change, and no polymerisation or condensation took place. The product was a physical mixture. 4. The cross-objection filed by Revenue, though not listed in the cause list, was taken up for hearing with the consent of both the parties and heard along with the appeal. 5. We have gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Auxichem mixed silicone oil with water and some emulsifying agents to produce the textile processing products. In paragraph-9 of the said order, the Tribunal has observed that only silicones that are assessable under Item 15A are the synthetic polymers, the first stage when the silicone product undiluted, unmixed silicone polymer, is produced by synthesis. Generally speaking the states in which silicone appears are fluids, resins and elastomers. From these three primary silicones, a number of derived products like sealants, rings, washers, adhesives, surface active preparations, encapsulation cements etc. are obtained. Many of these preparations are in emulsions. All these emulsions have other materials, additives, emulsifiers etc. adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being not a product in primary form of resin and there being no process of polycondensation or polymerisation etc. involved in its preparation, it was not classifiable under Item 15A(1) of the Tariff, but that does not render the product non-excisable. By physical mixture, a product having a different name, character and use has come into existence. In the case of M/s. Auxichem, the Larger Bench held that the products were classifiable under Item 15AA as textile processing materials, but not under Item 15A(1). In paragraph 17 of the order, the Tribunal held as follows in the said case :- For the reasons I have set out above, I rule that M/s. Auxichem s products we have been discussing cannot be assessed under Item 15A as they are not si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater. Oft the facts of that case the Hon ble High Court held that the product was Foron pigment at the time of its removal from the factory and that no manufacturing process was involved bringing a new article having a distinct name, character and use. The Foron liquid was formulated out of duty-paid Foron pigment and the Hon ble High Court held that no duty was leviable for the second time on the Foron liquid. In the present case, the facts are not similar to the said case. In this case, Tricotise is manufactured out of three ingredients, viz., starch, carboxy methyl-cellulose and polyvinyl alcohol. Although there was no chemical synthesis in the manufacture of the final product here, Tricotise was a completely new article different from i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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