9911796707
TMI Blog2000 (9) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of polypropylene ropes of various colours. In order to impart the required colour to these ropes, master batch, a quantity of polypropylene containing concentration of the colour to be imparted, is required. The appellant got such master batches manufactured from the job worker to whom it supplied the plastic and pigments and other necessary materials. The appellant followed the proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent coming to know of this, notice was issued to the appellant demanding duty on the master batches on the ground that the appellant was considered to be availing of the exemption under Notification 214/86 and therefore liable to pay duty. In addition, penalty was proposed on the appellant and the job worker. The appellant contended before the Collector that it was not the manufacturer of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished product. Thus the pre-condition to availing of the notification. The supplier of the material also has to back an undertaking to the Assistant Collector that the goods will be used in or in relation to the manufacture of finished product in its factory, or dispose of in any of the other manner specified in the notification. The notification is one, which provides for the working of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Collector in paragraph two of his order. The manufacturer throughout was the job worker, and during the period under consideration. There was no authority for holding the appellant to be the manufacturer for demanding duty from the appellant. Since no duty was payable by the appellant, the question of imposition of penalty also would not arise. 3. The appeal is allowed and the impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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