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TMI Blog1995 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... d glue flakes manufactured from the tannery waste products-hides and skins. The respondent had classified their product under Item No. 68 of the erstwhile first schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Tariff ). Under show cause notice dated 9-7-1985, the Department sought to classify the said goods under item No. 15 A(1) of the Tariff as high polymer, and demanded Central Excise duty for the preceeding six months. Without going into the question of classification, the Asstt. Collector of Central Excise, Madras under his Order-in-Original dated 31-01-1986 dropped the proceedings on the ground of the eligibility of the manufacturer to small scale exemption. This order of the Asstt. Collector of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment of tariff in the 1982 Budget, and that as in the case before him the glue flakes were manufactured from the bones, the product in question was not covered by the aforesaid Trade Notice. 3. The matter was posted for hearing on 2-8-1995 when Shri A.K. Madan, JDR appeared for the appellant - Revenue. Shri M.A. Rangaswamy, Advocate represented the respondent M/s. Sri Ram Chemical Complex. 4. Shri M.A. Rangaswamy the learned Advocate raised a preliminary objection that there was no proper sanction by the Collector and that what was on record was a bald sanction in cyclostyle form filling up blanks without reference to the requirements of Section 35 B (2) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the `Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1985 wherein partial exemption had been extended in favour of gelatine and glue flakes falling under Item No. 15A of the Tariff. Attention of the Bench was also invited to the Notification No. 115/87-C.E., dated 13-4-1987 under Section 11C wherein as a matter of general practice exemption had been provided to gelatine and glue flakes during the period from 1-3-1982 to 8-7-1985. The ld. JDR submitted that there were two periods involved in the case one from 1-4-1985 to 8-7-1985 and the other from 9-7-1985 to 31-3-1985 and submitted that even for the period prior to 9-7-1985 the goods in question were correctly classifiable under Item No. 15A(1) of the Tariff. In this connection, he referred to the relevant tariff entries. 8. The learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted. In the sub-item No. (1) of Item No. 15A of the Tariff, with which alone we are concerned, there was a specific inclusion of other high polymers . In the Bombay Collectorate Trade Notice No. 47/82, dated 22-3-1982 at page T-58 of 1982 (9) E.L.T., it was clarified that the effect of the changes brought out in sub-item No. (l) of Item No. 15A was to align it with the Heading No. 39.01/06 of the Customs Tariff. In the Brussels Tariff Nomenclature Explanatory Notes, it was commented that the artificial resin and plastic materials of Chapter 39 of the Customs Tariff are obtained by the chemical transformation of natural organic substances or by chemical synthesis. It is seen from the Guntur Collectorate Trade Notice No. 62/85, dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court had noted that gelatine can be manufactured from sources other than bones, such as skin, hides and tissues of animals. 12. The Collector of Central Excise (Appeals) had referred to the Madras Central Excise Collectorate Trade Notice No. 55/85, dated 6-4-1985 wherein it had been stated that technical gelatine and glue flakes obtained from bones are properly classifiable under Item No. 15A(1) of the Tariff as other high polymers after amendment of Item No. 15A(1) in the 1982 Budget . He had held that as in the case before him glue flakes were not manufactured from the bones, they could not be classified under the said sub-item No. (1) of Item No. 15A of the Tariff. He observed that the Trade Notice was to be strictly interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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