1999 (2) TMI 253

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..... hatnagar, President]. This stay application has been filed with reference to the order passed by the Commissioner of Central Excise, Indore-II (Bhopal), dated 29-9-1998. 2. Ld. Counsel stated that the applicants are manufacturers of ABS polymers falling under Heading 3903.30. 3. They had been taking samples of ABS polymers before RG-I stage for quality control purpose without payment o .....

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..... ich shows the RG-I stage of plastic and resin falling under Chapter 39. In view of this position, they were justified in drawing the samples during the process of manufacture to take it to lab. for testing before this stage. They have their own internal record of the production unit showing drawal of such samples and their internal movement for testing and return for re-cycling or RG-I although th .....

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..... ent s case that the duty should have been paid. 9. Ld. Counsel stated that in the discussion and finding portion of the order, the officer has referred to C.B.E.C. Circular dated 5-1-1987 but the appellants have cited Tribunal s judgments and orders in support of their contention indicating that where testing is a part of process or manufacture, no duty was required to be paid at this stage but .....

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