TMI Blog1980 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the case of the petitioners that regenerated monomer is either purchased from indigenous manufacturers or it is imported. In some cases, the manufacturers of plastic bangles themselves manufacture it. 2. Until the present dispute arose, the Central Excise authorities had been taking the view that bangles manufactured out of regenerated monomer were not liable to payment of the excise duty under Tariff Item 15A in the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as `the Act'), but that they fell under residuary item, Tariff Item 68. The petitioners were not paying excise duty on them under Tariff Item 68, because they were small manufacturers and were, therefore, exempted from payment. 3. On Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Nanavaty has raised, it is necessary to reproduce sub-item (2) of Tariff Item 15A. It reads as follows :- "(2) Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not and whether rigid or flexible, including layflat tubings, and polyvinyl chloride sheets, not otherwise specified." 6. In order to render plastic bangles liable to payment of excise duty, they must satisfy the requirements of the expression `articles made of plastics'. Sub-item (2) of item 15A is very comprehensive because it uses the expression `all sorts' and then illustrates which items included amongst articles made of plastics. We say that several articles of plastics enumera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astic tubes and bangles, monomer is to be polymerised into a plastic material out of which plastic tubes and bangles are produced. The articles in question are thus articles of plastic and covered T.I. 15A. This averment makes it clear beyond all doubts that monomer is not a plastic material and that it becomes a plastic material when it is polymerised. Therefore there is no dispute about two ends. Monomer out of which plastic bangles are made is not plastic; it is anything but plastic. Plastic bangles are nothing but plastics. Now, the extract from the affidavit-in-reply of Mr. D.N. Anerao, which we have quoted shows that the monomer which is not plastic undergoes in the process of manufacture transformation and becomes polymerised. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acrylic and Polymethacrylic derivatives and coumarone Indene Resins." It appears to us that the expression `such as' used in clause (ii) merely illustrates Polymerisation and co-polymerisation products. The enumeration, in our opinion, of the products which follows the expression `such as' is therefore not exhaustive. 8. Mr. Nanavaty has argued that since undisputably monomer is not plastic, it can never be said to be polymerisation or co-polymerisation product. Therefore, according to Mr. Nanavaty since the expression articles made of plastics used in sub-item (2) of tariff item 15A suggests that the product ought to have been made out of raw material which is not plastic, plastic bangles do not attract excise duty under tariff item 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have been manufacturing plastic bangles out of monomer by subjecting it to a polymerisation process, they are not liable to pay excise duty on the bangles manufactured by them under tariff item 15A. 11. Therefore, plastic bangles manufactured by the petitioners out of monomer which has been subjected to the polymerisation process in course of manufacturing bangles, do not attract excise duty under tariff item 15A. In this view of the matter, it is not necessary for us to answer the second contention raised by Mr. Nanavaty. 12. In this context we may make a brief reference to two decisions. Unfortunately, copies of those judgments have not been produced before us. One judgment is in Miscellaneous petitioner No. 591 of 1964 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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