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TMI Blog2016 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... turer of polyurethane foam & articles thereof, from Ployol, TDI Silicon, Ammine etc. and claimed area based exemption under Notification No.33/99-CE dated 08.07.1999. 3. That Appellant is eligible to exemption as per Sl. No.13(iv) of the schedule annexed to Notification No.33/99-CE dated 08.07.1999. That First Appellate Authority has rejected their claim on the grounds that the product manufactured by the Appellant fall under Central Excise Tariff Heading 39.22 and 39.26 are not made of plastic as the definition of plastic given in Chapter Note 1 of Chapter 39 only considers those materials which are falling under Central Excise Tariff Heading 3901 to 3914 to be the plastic material. 4. Ld. Advocate relied upon C.B.E.& C s Circular No.10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in primary forms and the product manufactured by the appellant are not eligible exemption under Notification No. 33/99-CE dated 08.07.1999. Ld. AR strongly defended the order passed by the First Appellate Authority. 6. Heard both sides and perused the case records. 7. The issue involved in the present case is whether the goods manufactured by the Appellant will be products of plastic or not. Sl.No.13 of the table annexed to Notification No. 33/99-CE dated 08.07.1999 reads as follows: "13. Gas based Intermediate products (i) Gas exploration and Production (ii) Gas Distribution and Bottling (iii) Power Generation (iv) Plastics (v) Yarn Raw Materials (vi) Fertilizers (vii) Methanol (viii) Formaldehyde and FR Resin Melamin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification. In the present case there is no specification that plastic under Sl.No.13(IV) should fall under C.E.T.H 39.01 to 39.14. Therefore the same will also cover the plastic manufactured by the Appellant. Accordingly Appellant is eligible to avail exemption contained in Notification No.33/99-C.E. dated 08.07.1999. Similar view was taken by CESTAT, Delhi in the case of Kurlon Ltd. vs.- Commissioner of Central Excise, Meerut-I (Supra) while interpreting similar entry in Notification No.50/2003-C.E. dated 10.06.2003. 9. In view of the above observations Appeal filed by the Appellant is allowed with consequential relief, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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