9911796707
TMI Blog1998 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that they had not shown any proof that the duty paid Plastic Sheets and Plastic Profiles were made out of duty paid inputs falling under Heading Nos. 39.01 to 39.15. 2. When the matter was called none was present for the appellants. Since this is an appeal filed in 1993, we decided to proceed to dispose of the case on merits after hearing the Departmental Representative and after perusing the record. 3. Shri H.K. Jain, ld. SDR explained the facts of the case and stated that the present appellants were manufacturers inter alia of File Covers of Plastics for binding computer data made of Polypropylene sheets falling under sub-heading 3926.90 of the Central Excise Tariff Act and they had filed a Classification List describing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector (Appeals) had wrongly rejected the appellants claim that the Tribunal decision in the case of Mechanical Packing Industries v. C.C.E. [1992 (59) E.L.T. 421 (Tribunal)] will not apply to the facts of the present case. 5. Ld. DR drew attention to the Order-in-Appeal and submitted that the issue related to the classification of computer file coveres manufactured by the appellants. The appellants had classified the goods under Tariff sub-heading 3926.90 and had claimed the benefit of Notification No. 53/88 as amended. The Department s case is that the benefit of the said notification could not be granted to the appellants because one of the conditions in the notification was that the goods should have been made out of duty paid mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been manufactured from artificial resins and plastic materials in any form falling under erstwhile Tariff Item 15A and duty paid. On the other hand Notification No. 53/88 specifically mentioned that the goods falling under Chapter sub-heading 3926 should have been manufactured out of goods falling under Chapter sub-headings 3901 to 3915 (duty paid) and not artificial resins and plastic materials (in any form) as provided in Notification No. 68/71. 7. We find that the lower authorities have rightly distinguished the decision in the case of Bradma (India) Ltd. relied on by the present appellants. It is also not in doubt that the appellants had not adduced any evidence in support of their contention that the goods described as duty paid h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
