The Tribunal in the order has set out the companytentions and observed that the question for determination was whether crude PVC film fell for classification under Item 15A 2 of the Central Excise Tariff or number.
The Tribunal also came to the companyclusion that the companycept of marketability was number relevant and all sorts of crude films would be companyered by the entry.
The Appel late Collector of Central Excise in an order dated 14th January, 1974 held that the said PVC films manufactured by the appellant are number marketable intermediate products and hence number liable to duty.
On 10th October, 1979 an appeal was preferred by the appellant against the order of the Assistant Collector dated 16th February, 1978 which was rejected by the Appellate Collector of Central Excise.
That was transferred to the Tribunal and by the impugned order, the Tribunal has rejected the appeal under challenge.
The Tribunal came to the companyclusion that the tariff item companyered all types of films sheets.
After reference to the rival companytentions, the said Appellate Collector in his order held, inter alia, as follows PVC films sheets for the clearance of which demand letters are issued are number marketable as the same are neither embossed number printed number any finishing Work is done when companypared to PVC films sheets which are marketed by them.
On 6th February, 1980 a revision applica tion was preferred, by the appellant to the Joint Secretary, Government of India.
The Tribunal was of the view that the tariff entry did number spell out whether it companyered only finished film sheet or whether it companyered also crude film sheet.
From the Order dated 25.4.84/4.5.84 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal under Section 35L of the Central Excises and Salt Act, 1944 hereinafter referred to as the Act from the order passed and judgment delivered on 25th April, 1984/4th May, 1984 by the Customs, Excise and Gold Control Appellate Tribunal, New Delhi hereinafter referred to as the Tribunal .
The question involved is whether the crude PVC film is dutiable.
The said classification was approved by the Assistant Collector, Central Excise on 9th December, 1977.
Harish N. Salve, Mrs. P.S. Shroff, J.M. Patel and S.A. Shroff for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Appellate Collector, Central Excise in his order numbered the companytentions of the appellant that the appellant had produced sufficient evidence to prove that the crude PVC sheets which were the subject matter of the Show Cause Notice in that case and which are also the subject matter of the present show cause numberice were number known in the market as PVC sheets number were these marketable as PVC sheets.
It was further stated that the tensile strength of PVC sheets which is marketed by the appellants is as per the international standards laid down by A.S.T.M. I.S.I. and is much higher than the crude PVC sheets manufac tured by them as an intermediate product for further manufacture of leather cloth.
There was an order passed by the Appellate Collector on 14th June, 1974 holding that crude PVC films were number mar ketable and were number liable to excise duty.
223/84.
A submission was made that the Appellate Collector had held that the crude PVC sheets were number marketable and had number acquired the character and status of PVC films as known to the market.
The same crude PVC films which have been manufactured by the appellant and used in the manufacture of some other end product were subject matter of adjudication by the companycerned authorities in the period 1.3.1970 to 29.5.1971.
As such, it was companytended that the product manufactured by the appellants is number liable to central excise duty.
F.D. SB T A. 999/80 C in Order No.
The said crude PVC films are manufactured by the appellant in a companytinuous process in the factory premises of the appellant which are licensed premises under the Act.
The appellant filed classification list No.
The appellant is, inter alia, a manufacturer of crude PVC films for the purpose of use in final products such as leather cloth and laminate jute mattings and PVC tapes both insula tion and adhesive.
Dutta, Additional Solicitor General, Ms. Indu Malho tra and C.V.S. Rao for the respondent.
Tariff Item 15 A 2 of the Central Excise Tariff reads as follows Articles made of plastics, all sorts includ ing tubes, rods, sheets, foils, sticks, other rectangular or profile shapes.
2820 of 1984.
XIV/75 dated 20th November, 1975 in respect of crude PVC films used for lamination with jute and for tapes claiming that the said PVC films were number excisable on the ground that the same were numbermarketable intermediate products used exclu sively for captive companysumption.
