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TMI Blog1997 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... xible laminated plastic film falling under Chapter Heading 3920.38. They were paying Central Excise duty and availing exemption Notification No. 53/88. In order to manufacture this product; the party is using plain plastic film falling under Chapter Heading 3920.12. The plastic film which is used as input is being manufactured by M/s. Easter India Ltd., Nainital and is being procured by the respondent directly. Incidentally it may be noted that M/s. Easter India Ltd. who are presumably supplying the bare plastic film are themselves availing the benefit of exemption under the same notification namely Notification 53/88. The gate passes confirming the above situation were shown to the Collector (A) as recorded in his order-in-appeal. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at statutory rates under Article 14 read with Article 19(1)(g) of Constitution, in respect of parties who are similarly situated as the respondents. The effect of the exemption notification extinguishes as soon as the inputs falling under 39.01 to 39.15 are used in the manufacture of plastic film. This benefit cannot be repeatedly offered to excisable articles of plastic manufactured by using the plastic film which itself has enjoyed the exemption provided in the notification. 5. He further stated that it is well settled that when the language or an act is clear and explicit, we must give effect to it, whatever may be the consq- uences, for in that case the words of the statute speak of the intention of the legislature and they would re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be produced directly or immediately out of material falling under T.I. 15A(i). Applying the same ratio in this case also the films are ultimately produced from the materials falling under specified tariff headings. 9. Ld. DR stated that the deptt. s appeal itself is based inter alia on a circular of the Board issued w.r.t. the new tariff and this very notification and is for the guidance of the field formations and the trade and has binding effect and therefore the Central Excise officers cannot disregard the Board s instructions. In this connection he would like to cite 1991 (51) E.L.T. 265 and 1996 (87) E.L.T. 19 (S.C.). It is also his submission that as per decision in Someshwar Sehakari Sakhar Karkhana Ltd. Ors. 1988 (34) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to the old Tariff but their ratio can be applied only if it could be shown that in the relevant notification which was applicable (w.r.t. the new Tariff) either there was an explicit provision to that effect or the same intention could be inferred by necessary implication or otherwise. 13. On the contrary the department s contention that the inputs had themselves already availed the benefit of this notification strengthens their case as there was nothing to show that the intention was to grant the benefit to inputs as well as outputs simultaneously or concurrently i.e. at the same time for the items in question. 14. Insofar as the alternative prayer for considering whether any process of manufacture is involved in converting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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