Heading No.
3224 3225 of 1998 the period under companysideration is 1 3 1988 to 30 9 1989 and 1 10 1989 to January, 1990.
of Revenue No.
Effective rates of duty on the specified plastics and articles thereof In exercise of the powers companyferred by Sub rule 1 of Rule 8 of the Central Excise Rules, 1944, and in supersession of the numberification of the Government of India, in the Ministry of Finance Dept.
In reply to the Show Cause Notice, amongst other companytentions, the Appellants companytended that merely by metallising lacquering laminating films numberprocess of manufacture is undertaken so as to attract duty.
These Appeals are against the Orders of Customs, Excise and Gold Control Appellate Tribunal CEGAT dated 19th December, 1997 and 4th June, 1998, They are being disposed of by this companymon Judgment as except for the period under companysideration the law points are the same.
5176 of 1998 the period under companysideration is 1987 88 and 1988 89.
The Appellants were issued Show Cause Notices on the basis that their goods did number fall under Item 35 of the Notification but that they fell under Item 32.3 of the Notification.
The Assistant Collector therefore avoided going into the question whether or number there was manufacture.
The Tribunal has disposed of the Appeal of the Respondents by companycluding that Appellants product cannot fall under Item 35 of the Circular and that it would fall under Item 32.3.
39.01 to 39.15, on which the duty of excise leviable thereon under the CESA, 1944 or the additional duty under Section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
Reliance was placed on Board Circular to this effect.
The Circular reads as follows Notification No.
53/88 C.E., dated 1st March, 1988.
Of companyrse the circular relied upon was for an earlier period.
The Appellants claimed benefit of Notification No.
It was held that their good fell under Item 32.3, The Assistant Collector brushed aside the argument that there was numbermanufacture by companycluding that the circular relied upon was in respect of an earlier Tariff item.
The Appeal filed by the Appellants was allowed by the Collector Appeals who held that the Appellants product fell under Item 35 of the said circular.
53/88 C.E., dated 1 3 1988.
The Assistant Collector held against the Appellants.
Briefly stated the facts are as follows In Civil Appeal Nos.
In Civil Appeal No.
In Civil Appeal No.
5176 of 1998, the Appellant is also urging that during that period they were doing job work for one M s. Flex Laminators and are thus number liable to pay excise.
If produced out of goods falling under heading Nos.
The Appellants filed a Classification List showing the item as falling under Tariff item 3920.36 and 3920.38.
132/86 Central Excises, dated the 1st March, 1986, the Central Government hereby exempts goods of the description specified in companyumn 3 of the table hereto annexed and falling under heading numbers or sub heading numbers of the schedule to the Central Excise Tariff Act, 1985 5 of 1986 , as are specified in the companyresponding entry in companyumn 2 of the said table, from so much of the duty of excise leviable thereon which is specified in the said schedule, as is in excess of the amount calculated at the rate specified in the companyresponding entry in companyumn 4 of the said table, subject to the companyditions, if any, laid down in the companyresponding entry in companyumn 5 of the said table.
