9911796707
TMI Blog1994 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that adhesive backed sheets and adhesive backed cut sheets of expanded polyethlene were classifiable under sub-heading 3919.00. He also held that profeel sets of cut pieces in square or rectangular shape and also milled sheets cut/sheets manufactured out of expanded polyethylene were classifiable under sub-heading 3921.19 of the Central Excise Tariff. In the appeals filed by the appellants against the orders passed by the Assistant Collector they claimed the classification of adhesive backed cut sheets and milled/cut sheets under sub-heading 3923.19 and sub-heading 3926.90 respectively. By the impugned orders the Collector (Appeals) upheld the order passed by the Assistant Collector classifying adhesive backed sheets and adhesive backed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question were not eligible for exemption under Notification No. 186/75 is also erroneous since the goods were meant for use in connection with the manufacture of goods or packaging of goods solely meant for export. He stated that even though the appellants had claimed that the goods were meant for packaging of goods solely meant for export, the Collector (Appeals) had not given any reasons for his finding that the appellants were not eligible for the benefit of Notification No. 186/75 dated 21-8-1975. 3. Appearing on behalf of the respondents Shri Sharad Bhansali, ld. SDR stated that as pointed out by the Collector (Appeals) the sheets in question were classifiable under sub-heading 3919.00 since on removal of the strip of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets of cut pieces of polyethylene in square or rectangular shape would be classifiable under sub-headings 3919.00 and 3921.19 respectively as held by the Collector (Appeals) or under sub-heading 3923.19 as claimed by the appellants. (ii) in respect of the self adhesive sheets in question the appellants were eligible to the benefit in terms of Notification No. 186/75 dated 21-8-1975. 5. Taking up the first point we refer to Headings 39.19, 39.21 and 39.23 of the Schedule to the Central Excise Tariff Act, 1985 which are reproduced below :- Heading No. Sub-heading No. Description of goods 1 2 3 39.19 3919.00 Self-adhesive plates, sheets, film, foil, tape, strip and other flat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps and other closures. As observed by the Collector (Appeals) in terms of Note 10 to Chapter 39 the disputed products being only cut into regular geometric shapes but not having been further worked would not be treatable as articles of sub-heading 39.23. We, therefore, confirm the findings of the Collector (Appeals) that polyethylene adhesive backed sheets/cut sheets are correctly classifiable under sub-heading 3919.00 of the Central Excise Tariff Schedule. As far as profeel sets are concerned they are merely plain cut pieces of polyethylene in square or rectangular shape and evidently they also do not answer the description of the goods covered by Heading 39.23. Hence, even in respect of profeel set in square and rectangular shape we confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44), subject to the following conditions, namely :- (1) the consignee is authorised to establish manufacturing unit or units in the Santa Cruz Electronics Export Processing Zone; (2) the consignee brings the excisable goods directly from the factory of manufacture; (3) the entire excisable goods so brought are used by or on behalf of the consignee in the Santa Cruz Electronics Export Processing Zone in connection with the manufacture of goods solely meant for export and all such manufactured goods are exported; and (4) the procedure set out in Appendix II to this notification is followed in Santa Cruz Electronics Export Processing Zone." On a plain reading of the extract from the relevant notification reproduced above, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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