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TMI Blog1998 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts falling under Chapter 28 or 29 of the Schedule to the CETA if they are used in the manufacture of goods falling under sub-heading 3808.10 of the Tariff, the respondents are manufacturing phosphorous trichlorides which is used captively in the manufacture of trimethyl phosphite falling under Chapter 29 of the Central Excise Tariff. As trimethyl phosphite is not falling under sub-heading 3808.10, the benefit of Notification is not available to the respondents as the conditions of the Notification have not been satisfied. 3. Shri Prakash Shah, learned Advocate, submitted that trimethyl phosphite manufactured by them is being cleared following Chapter X procedure for manufacture of insecticides/pesticides falling under sub-heading 3808. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, that cannot be, by itself, a ground for rejection of the claim in the absence of any such condition in the Notification. In any eventuality, in this particular case, not only the white/yellow phosphorus but the above three intermediate products are also mentioned in the Annexure and all the final products have been claimed to be pesticides/insecticides falling under Chapter 38.08. Finally he relied upon the Tribunal s Final Order No. 78/98-C, dated 24-2-1998 in their own case. In reply, Shri Madan contended that annexure to the Notification contains both the products phosphorous trichloride and trimethyl phospite and it follows from this unit is not the technological necessity that phosphorous trichloride has to be first converted into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case reported in 1998 (98) E.L.T. 387 (Tribunal) = 1998 (75) ECR 315 has allowed the benefit to the pesticide intermediates though it was classifiable under Chapter 29 as it was finally used in the manufacture of the products falling under sub-heading 3808.10. We are in agreement with the findings of the Commissioner (Appeals) to the effect that the denial of benefit of exemption to phosphorus trichloride when manufactured and used in tri-methyl phosphite would negate the very purpose of issue of Notification 43/88. The intention to provide exemption under the Notification is very clear that all the raw materials as specified in annexure to the Notification whether they are used directly or through intermediates in the manufacture of inse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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