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TMI Blog1979 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assistant Collector of Central Excise on 17-2-1977. A similar classification list was filed by them on 17-1-1977, for nylon fishing line of cross section exceeding 1 mm, with the Assistant Collector of Central Excise, Bombay Division VI, wherein they indicated that the said nylon fishing line is classifiable under Item 15A(2) of the Central Excise Tariff and the same is exempted from duty under Notification No. 68/71, dated 29-5-1971. This classification list was approved on 31-3-1978. 3. After receiving the approvals of the said classification lists, the appellants filed four refund claims as indicated below : S. No. Period to which Amount Product Appeal No. (Rs.) 1. 1-4-1976 28-2-1977 992.25 Nylon fishing line V-2(68) 72/79 2. 1-3-1975 31-5-1975 2,878.49 Nylon rods Garstrap, nylon tubing. V-2(68) 1223/78 3. 1-6-1975 31-8-1975 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a plastic grade article. The lower authority s contention, that the said article is not a plastic grade, is incorrect and is based on a wrong understanding. His conclusion is not supported by any ground. (iv) The Explanation given below Item 15A of the Central Excise Traiff clearly defines the word `plastics to mean the various artificial or synthetic resins or plastic materials included in sub-item (1) of Item 15A. From the description given in sub-item (1) of Item 15A, it would be observed that polyamide is one of the plastics materials mentioned therein. In view of the above, articles made of plastics, all sorts and appearing in Tariff Item 15A(2) would necessarily include articles of polyamide, such as rods and tubes manufactured by them. (v) The appellants also relied on the judgment of the Bombay High Court, in the case of Nirlon Synthetic Fibres Chemicals Ltd. v. Shri R.K Audim, Assistant Collector of Central Excise, in which their Lordships observed that - From his experience, he (Shri Subramaniah - Chemical Examiner, Govt. of India) could say that all types of polyamides are suitable for manufacture of shaped Plastic articles as well as for the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal. 9. In the light of the above submission, he requested that the 13 appeals be allowed and consequent relief be granted to the appellants. 10. I have carefully gone through the records of the case and the submissions made by the appellants in the appeal memoranda, as well as those submissions made at the time of personal hearing. 11. The issue involved in the case of M/s. Nirlon Synthetic Fibres Chemicals Limited (Miscellaneous Writ Petition No. 491 of 1964, decided on 30-4-1970), was whether polymer chips-otherwise called Nylon 6 Chips-which are obtained at an intermediate stage in the manufacture of nylon yarn, is assessable to duty under Item 15A of the Central Excise Tariff, as it existed at that point of time. His Lordship Justice Tulzapurkar held that, Since however, I have, on a construction of item 15A, held that the polymer chips of the petitioner Company do not fall within that Item, no question of levying any excise duty thereon can arise; but in case I am wrong on the point of proper construction of that item then in view of my aforesaid conclusion on the correct interpretation of the phrase `removal or issuing out of the place or premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Professor of Polymer Technology and Head of the Plastics Paints Divisions, Department of Chemical Technology, Bombay. In this certificate, Dr. Potnis stated that he analysed the sample of BASF B/4 (Nylon-6) submitted by the appellants and from the result of the analysis and his knowledge and experience in the field, he stated that this material is suitable for rots, tubing, fishing-line of 1.00 mm and above and is not suitable for yarn. The appellants further stated that this raw material is imported by them from BASF of Germany and they pay C.V.D. under Item 15A(i) at 40% ad valorem. 26. Reference was also made by the appellate authority to the publication of M/s. BASF, viz. BASF products, in which the following information is given Ultramid B Types (nylon 6) For injection moulding; for extrusion to film, stock for machining, and sections; for blow moulding, and for cable sheathing are wire insulation. Another publication of BASF viz., BASF Plastics gives the following data : Polyamides (PA) Ultramid Ultramid is the trade name for BASF nylon resins. The range includes all the main types of nylon processed by injection moulding and extrusion or by special ..... X X X X Extracts X X X X X X X X Extracts X X X X
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