Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to

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..... 9 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to 39.15 or out of scraps of plastics during the period from 1-3-1988 to 14-3-1988 Circular No. 14/88-CX.3 Dated 22-7-1 .....

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..... rd that demands of excise duty are being raised on goods, other than of Polyurethane, falling under headings numbers 39.23, 39.24 and 39.26 when those are manufactured out of duty-paid plastic materials of headings numbers 39.01 to 39.15 or out of scraps of plastics, during the period from 1-3-1988 to 14-3-1988. It has been reported that the Central Excise authorities are contending that, for the .....

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..... mpt certain specified articles of plastics when these are manufactured either out of the duty-paid plastic materials or out of the scraps of plastics. In this respect, attention is invited to notification No. 182/82-C.E., dated 11-5-1982, issued under the old Tariff, which contained the same type of exemption. Under the new Central Excise Tariff also, the same exemption was sought to be continued .....

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..... ings numbers 39.01 to 39.15 and the scraps of plastics both. 3. The Board is of the view that it may not be proper and just to deny the exemption to the manufactures as per Sr. No. 39 of notification No. 53/88-C.E., dated 1-3-1988 during the period from 1-3-1988 to 14-3-1988 merely because of the above-mentioned drafting mistake although the intention had always been to exempt such goods when th .....

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