9911796707
TMI Blog1999 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal is directed against Order-in-Original No. 30/Collector/1990, dated 29-11-1990 of the Collector of Central Excise and Customs, Ahmedabad. In the said order, the Collector held that the Processing Trolleys cleared by the appellants were liable to duty under sub-heading 87.16 and confirmed duty demand of over Rs. 6.50 lakhs for the period 1-3-1986 to 28-2-1988 as demanded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainers can be used without the trolleys. They have submitted that there is no manufacture involved in placing the containers on the trolleys and handing it over to the purchasers. They have, therefore, submitted that they are manufacturing only plastic containers which are exempt. The appellants have also submitted that the Assistant Collector of Central Excise had examined this case in 1983 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 3. Learned Senior Departmental Representative, Shri D.S. Negi, while justifying the findings, in the adjudication order, has submitted that the mounting of the container on the trolley amounts to manufacture as a new product with a new nomenclature (from plastic container to plastic trolley) comes into existence. He also drew specific attention to the finding in the adjudication order that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous sizes. These are all for the storage of items like fabrics, drugs chemicals etc. These containers are placed on trolleys for the purpose of making movement from one place to another easy. We find that the plastic containers are merely placed on the trolleys. The trolley and the containers do not merge into a new product. The container can be placed and removed from the trolley without any dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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