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TMI Blog2013 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ie is incorrect as the Chapter Heading No.3915 would apply to a manufacturer in whose factory premises waste, parings and scrap arises - the appellant has made out a case for waiver of pre-deposit of the amounts involved in respect of PET flakes. - stay granted. Duty Liability on PET Fibre - The duty liability arises on the appellant due to the retrospective amendment which has been brought into effect - the notification which has been issued exempting such product is of retrospective nature and will be applicable, needs to be considered at the time of final disposal of appeal - the appellants unit has been taken over but at the same time, there is nothing on record to show that the appellant has a severe financial hardship – Partial sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising in their factory premises are nothing but plastic in primary form. As regards the Polyester Staple Fibres, it is his submission that the appellant has been classifying the same under Chapter Heading No.39, while the Department wants to classify the same under Chapter Heading No.54. It is his submission that the product is outcome of the plastic and articles thereof and hence this fibre should also fall under Chapter Heading No.39. It is his submission that the appellant having severe financial hardships and is unable to run the factory and the factory has been closed down. State Bank of India has taken the possession of the factory for the outstanding dues to them. 3. Ld. Additional Commissioner (A.R.), on the other hand, would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant for the manufacturing of PET flakes and PET fibres. 7. As regards PET flakes, we find that the Department is claiming that the said product gets classified under Chapter Heading No.3915 and is liable for duty while the assessee is claiming that the said product will fall under Chapter Heading No.3907. On perusal of the said Chapter Note No.6 under Chapter Heading No.39, we find that the said Note categorically states that the expression primary form applies only to the forms, one of which is stated as flakes . It is undisputed that the appellant herein is manufacturing flakes out of the PET bottles in factory premises and hence any demand arising out of the classification of the product from Chapter Heading No.3907 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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