1980 (12) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g them as to why the order of the Appellate Collector should not be set aside. 2. The ground for the proposed review of the Order-in-Appeal is contained in the show cause notice para 4 dated 20-8-1980 The Government have considered the reply of the assessee to the show cause notice and the submissions made at the time of personal hearing. The main issue to be decided in this case is whether the Appellate Collector was correct in holding that the polyurethane Foam manufactured by the assessee and cleared in the form of small blocks of different standard sizes should be considered as polyurethane foam within the meaning of Item I5A(3) or as 'articles made of polyurethane foam' within the meaning of Item 15A(4) ibid. 3. The assessee have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rming that foam alone is manufactured in their factory and that this foam is sold only in cut and sliced sizes and not in blocks. They have further affirmed that the foam sold in cut and sliced sizes is never known in the market as sheets and sheetings or as articles of foam as such. The assessee have also contended that the sale of the foam was on the basis of weight and not in numbers and that the cutting of blocks did not make any difference whatsoever, in price on the basis of the size or sizes into which the slices are cut from these blocks, without any change in their length and breadth which would show that the goods' are nothing but foam and not articles. 4. Government find considerable force in the submissions of the assessee. Go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he petitioners had a case on merit it was not proper for the Appellate Collector to allow the appeal in full without considering whether the refund claim was within time etc. 6. Government accordingly uphold the Appellate order regarding classification of the impugned goods sold in standard sizes under Tariff Item I5A(3). Government observe that this fact would not be altered even if the assessee had originally filed a classification list showing them to be classifiable under Item 15A(4) because such a declaration could be no estoppel to the petitioners subsequently making their claim for the benefit of Notification No. 198/76 on the basis of correct classification under Item 15A(3), Central Excise Tariff. However having regard to the ob .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X