1999 (9) TMI 315

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..... Respondents. [Order per : Gowri Shankar, Member (T)]. The assessee manufactures inter alia polystyrene mouldings used as packing material. The initial raw material is styrene monomer. The assessee paid duty on these, which it manufactured classifying them under Heading 3903.10 of the Tariff. Styrene in this form converted into pre-expanded bead by heating is in the presence of steam, w .....

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..... ng under Headings 39.01 to 39.15 of the Tariff was not satisfied. The Assistant Collector confirmed the demand. On appeal from that order, the Collector (Appeals) accepted the contention of the assessee that pre-expanded polystyrene was an intermediate product arising in the course of manufacture of the finished product from the raw material. He noted that the trade notice of the Bombay Collectora .....

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..... tative was not able to produce it. 3. Advocate for the respondent brought to our notice the trade notice 111/90, dated 5-10-1990 of the Bombay Collectorate. This trade notice explains that the benefit under Notification 53/88 would be available to final products made out of intermediate products not falling under any of the Headings 3901 to 3915 of the Tariff, if these intermediate goods are pur .....

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