9911796707
TMI Blog2003 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the Revenue the challenge is against the order passed by the Commissioner dated 19-1-1998. The respondent-assessee are manufacturers of polymers liners falling under Chapter Heading 3926.90 of the Schedule to the CETA, 1985. They are clearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97,41,070/- should not be paid by them on the plastic sheets captively consumed in the manufacture of polymer liners and why penalty should not be imposed. The Commissioner took the view that the final product of the assessee should be considered as goods specified in the first schedule but are exempted and therefore, they cannot be treated as goods chargeable to nil rate of duty. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter has been examined further in the Board's office by giving due consideration to all the relevant factors in this regard including the opinion of the Deputy Chief Chemist, Central Revenues Control Laboratories, New Delhi, who was also consulted. After taking various factors into consideration, the Board is of the view that polymer liners of ultra high molecular weight high density polyethylen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymer liners are blocks of geometric shape which have been further worked then they would be classifiable straightaway under sub-heading 3926.90 as 'other articles of plastics'. If that be so, there is no question of considering an intermediate product chargeable to duty. We find merit in this contention. Going by the circular, the goods manufactured by the assessee have to be classified under sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
