9911796707
TMI Blog2023 (12) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on payment of duty, are transferred to a group entity at the same premises for printing and, thereafter, sought to be cleared on payment of nil duty applicable to goods corresponding to sub-heading 4901 90 of Schedule to Central Excise Tariff Act, 1985. On the other hand, this fine distinction remains unattended in the orders of lower authorities who have proceeded merely to hold that the finished goods are in conformity to the description corresponding to sub-heading 3920.39 of Schedule to Central Excise Tariff Act, 1985 with applicable rate of duty - In either situation of the last activity being undertaken by separate unit, or even by the same unit, legitimizing of clearance, as manufacture of plastic sheets with attendant duty li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices of 4th March 1998 and 5th August 1998, was confirmed on the basis of earlier order classifying the finished goods against sub heading 3920 39 as printed PVC sheets instead of nil rate of duty chargeable on products of printing industry corresponding to sub heading 4901 90 in Schedule to Central Excise Tariff Act, 1985 and upheld in order [order-in-appeal no. NSK-EXCUS-000-APP-295-1314 dated 23rd October 2013] of Commissioner of Central Excise Customs (Appeals), Nasik. 2. According to Learned Chartered Accountant for the appellant, an identical dispute, arising from adjudication for the period 1995-96 and 1996-97, had been carried to the Hon ble Supreme in appeal [civil appeal no. 563 of 2006] and order dated 16th Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of quantification. 3. We have heard Learned Authorised Representative. 4. The facts do not appear to be straightforward inasmuch as the submission of both sides appear to be at cross purposes. On the one hand, it is claimed by the appellant that they manufacture plain plastic sheets which, upon clearance on payment of duty, are transferred to a group entity at the same premises for printing and, thereafter, sought to be cleared on payment of nil duty applicable to goods corresponding to sub-heading 4901 90 of Schedule to Central Excise Tariff Act, 1985. On the other hand, this fine distinction remains unattended in the orders of lower authorities who have proceeded merely to hold that the finished goods are in confor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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