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TMI Blog2003 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of these waste products and the manufacturing process the impugned order has noted as under :- RAW MATERIAL USED : (1) P.V.C. Resin. (2) Plasticizer (Liquid). (3) Stabilizer. (4) Lubricants. PROCESS IN BRIEF P.V.C. Resin which forms almost 95% of raw-materials for manufacturing P.V.C. Films is mixed with the above mentioned additives in suitable proportions. The mixing is done in a high speed fluidising mixer wherein the liquid contents the additives get uniformly absorbed by the Resin and other solid ingredients get uniformly dispersed in the mixer. The mixing is done at an elevated temperature and the final product from the mixer is cooled in a cooling vessel. The mixture is called the P.V.C. Compound which wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r film roll removed from the winder always, has uneven edges. These edges at both the ends of the film have to be trimmed off at the time of slitting the mother roll into various sizes. This is the second stage of incurrence of wastage in the process. This is about 18 to 19% of P.V.C. Film. This finished products of the process is P.V.C. Film Rolls trimmed at both the edges and uniformly wound on a paper tube. Some customers prefer the film rolls in untrimmed form also. These films are used in packaging industry for textile, pharmaceutical, garments and other similar items and also for print lamination applications. 3. The dispute is about the classification and dutiability of wastages mentioned at Sl. Nos. (2) and (3) mentioned abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to waste arising in the manufacture of articles of plastics. The learned Counsel for the assessee stressed that it is clear from the description of manufacturing process as noted in the order-in-original that PVC waste in Lumps occurs in the manufacturing process of films and it is not plastic manufactured in primary form. With regard to PVC film waste, the learned Counsel has submitted that the waste in question being in the nature of small pieces, arising during edge cutting of PVC films they cannot be classified as plastic article in the nature of sheet, film, etc. According to the Counsel, both the items are waste arising in manufacture and has been correctly held in the impugned order to be classified as waste, scrap, etc. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te also the material in question cannot be called film or such an article. They are very narrow strips of waste arising during the edge cutting of film rolls. The Commissioner (Appeals) has noted that these cuttings of films arise on account of the trimming of uneven edges of the PVC Film. They do not become film merely because they are of the thickness of films. It is equally necessary that they conform to other specifications also to become films as known and accepted as films. The Commissioner has noted that none of these criteria is satisfied. We also observe that the impugned order was passed by Commissioner following this Tribunal s order in the case of Duro Foam Industries. 7. For the reasons stated above, we find no merit in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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