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TMI Blog2013 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... value of plastic film and plastic laminated film used for making such pouches are to be included the aggregate value of clearances under Notification 8/99-CE. Therefore, no infirmity in the order passed by the lower authority and same is upheld. Consequently appeals are rejected. - Appeal Nos. E/874/03, E/885-886/03 - Final Order Nos. 40096-40098/2013 - Dated:- 19-3-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri M. Kannan, Advocate For the Respondent: Shri Parmod Kumar, JC (AR) JUDGEMENT Per Mathew John; 1. The appellants are manufacturers of plastic film, plastic laminated film and plastic pouches falling under Sub-Heading Nos.3920.32, 3920.38 and 3923.90 respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 with some modification in value limit. The appellants were availing these exemptions and not paying duty on plastic pouches. Since the final product was exempted from duty, Revenue was of the view that on plastic film and plastic laminated film used within the factory for manufacture of exempted product viz. Plastic pouches the appellants should have discharged duty there on or should have included the value of such goods in the aggregate value of clearances under notification 8/98-CE. Based on such reasoning, three Show Cause Notices have been issued for different periods as aforesaid. The appellants did not file any effective reply or cause personal appearance on the dates fixed for personal hearing. The matter was decided ex-parte in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5 of 1986), other than the following, namely, (i) all goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon; (ii) --- 7. The Ld. A.R. argues that when the goods cannot be considered as specified goods, there is no question of extending the benefit under Notification No.8/99-CE and therefore the demand has been rightly confirmed against the appellant. 8. In a rejoinder, ld. advocate submits that plastic pouches were not fully exempt but was exempted only upto a value of Rs.1 crore in a financial year and such goods cannot be considered to be excluded by virtue of entry at 1 (i) in the Annexure to Notification 8/99-CE. 9. Considered the arguments on both sides. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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