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TMI Blog2019 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... or not? - benefit of N/N. 50/2003- CE dt. 10.06.2003. HELD THAT:- As it has been clarified by Ministry of Chemicals Fertilizers, the said resins do qualify under Tariff Heading 3506 of the Central Excise Tariff Act; therefore, the resins in question, which are captively manufactured by the appellants having merit classification under Tariff Heading 3506 - The items classified under Tariff Heading 3506 are entitled for benefit of exemption Notification No. 50/2003-CE dt. 10.06.2003; therefore, the appellants are entitled to exemption under Notification No. 50/2003- CE dt. 10.06.2003 for the items in question which have been captively consumed by the appellants to manufacture laminates, plywood, boards etc. Therefore, no duty is payable by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, various show cause notices were issued to the appellants to demand the duty on these resins along with interest and penalties were also imposed. Against the said orders, the appellants are before us. 3. Shri R.K. Hasija along with Shri Vikrant Kackria, the learned Counsels for the appellants submits that a similar issue came up before this Tribunal in the case of Greenlam Industries Ltd vs. CCE & ST, Chandigarh-I vide Final Order No. 62026/2017 dated 24.07.2017 in Appeal No. E/52016/2014, this Tribunal has set aside the order of demand of duty on captively consumed resins by denying the benefit of exemption Notification No. 67/95-CE dt. 16.03.1995, therefore, the impugned orders are to be set aside. They also relied on the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormaldehyde (PF), Urea Formaldehyde (UF), Melamine Formaldehyde (MF) used to manufacture plain and pre-laminated particle boards or laminates are classifiable under Tariff Heading 3909 or 3506 of the Central Excise Tariff Act or not? The said position has been clarified by the Office Memorandum dated 1st June 2012 mentioned hereinabove. The same is extracted herein below: 7. As it has been clarified by Ministry of Chemicals & Fertilizers, the said resins do qualify under Tariff Heading 3506 of the Central Excise Tariff Act; therefore, we hold that the resins in question, which are captively manufactured by the appellants having merit classification under Tariff Heading 3506. The items classified under Tariff Heading 3506 are entitled fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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