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TMI Blog1998 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... r : V.K. Agarwal, Member (T)]. In these four appeals filed by M/s. Bina Corporation and Ruby Products, the common issue involved is as to whether acrylic sheet scrap and cellulose acetate cuttings are classifiable under Tariff Item 15A(1) as confirmed by the Department or 68 as claimed by the importers of the erstwhile Central Excise Tariff. 2. Shri R.C. Pandey, learned Advocate submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of articles of CAB sheets and acrylic sheet scrap arises in the manufacture of articles from such sheets and it is not included in the Item 15A(2); that there is no explanation pertaining to Item 15A(2) to include waste and scrap. In support of his contention he relied upon the decision of the Bombay High Court in the case of Pearl Plastics Manufacturing Co. v. Union of India reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the waste and scrap clearly falls under Item 15A(1) in view of the Explanation III(c). 4. We have considered the submission of both sides. We find that as far as the appeal filed by M/s. Bina Corporation is concerned the item description is acrylic sheet cuttings which leaves no doubt that the scrap has arisen out of acrylic sheets. In the case of Ruby Products, we find that the appellants even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, we remand all the 4 matters to the Assistant Collector to examine whether the Notification 182/82 is available to the appellants. If any consequential relief arises on account of present order to the appellants, the refund has to be considered in the light of the amendment effected in Section 11B of the Central Excise Act i.e. after considering the applicability of unjust enrichment. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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