9911796707
TMI Blog1997 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of 'Plastics pulverised powder', classifiable under Heading 3901.90, out of duty paid plastic granules and were undertaking colouring of plastic granules on job work basis. It was noticed that they were not holders of Central Excise licence and were clearing the goods without payment of duty. Hence, a show cause notice was issued and the Collector of Central Excise adjudicated the case. The Collector (A) has, however observed that Chapter Note 6 was to be read in conjunction with Chapter Note 3 and held that no case was made out against the party before 1-3-1988 and dropped the proceedings. The department has come up in appeal against this order as Chapter Note 6 had been amended and in its amended form, it became applicable notw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yl Alcohol into solution amounts to manufacture, has been decided by the Tribunal's order in the case of Collector of Central Excise, Bombay v. Bright Brothers Ltd. reported in 1996 (84) E.L.T. 83 (T) = 1996 (64) E.C.R. 240 wherein it has been held that, in view of Note 6 to Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985, conversion of one primary form viz. granules into another primary form viz. powder shall amount to manufacture. This order of the Tribunal has been followed in the case of Sinter Plast Containers v. Collector of Central Excise reported in 1996 (66) ECR 531. Therefore, in my view, the impugned order requires to be upheld and the assessee's appeal merits rejection, and the necessity to refer the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have not been considered in the case of Bright and Brothers. It was also stated that the order of Hon'ble Vice President to propose the matter to Larger Bench is a correct one. There is no finding on all issues by Hon'ble Member (J). 9. On a careful consideration of the matter, I am inclined to agree with the order proposed by Hon'ble Vice President for referring the matter to the larger bench, as Member (J) has not dealt with other reliefs prayed by parties. The file to be placed before the original bench for passing a majority order. Sd/- (S.L. Peeran) Member (J) Dated : 11-3-1998 FINAL ORDER 10. In view of the majority opinion, the matter is submitted to Hon'ble President for reference to a Larger Bench on the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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