TMI Blog1981 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Department informing that the petitioners intend to produce items including corrugated roofings and desired to know whether the items are excisable. The petitioners were informed by letter dated June 2, 1973 that the product intended to be manufactured is excisable under Tariff Item No. 15A(2) but exempted from payment of whole of the duty leviable thereon under Government of India Notification dated May 29, 1971. By letter dated December 5, 1973, the Superintendent, Central Excise, informed the petitioners that the corrugated roofings being a sheet is not entitled to the exemption under the Notification. The Superintendent felt that since the fibre glass corrugated roofings are sheets, the duty payable thereon is 50% ad valorem as pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Collector. The Central Government decided to exercise the powers under Section 36(2) of the Central Excise Act as it was felt that the Appellate Collector had completely missed the relevant factors and has proceeded to pass an erroneous order. The show cause notice, inter alia, mentions that the dutiability of the article falling under the Tariff Item is not determined on the basis of particular process of manufacture and the only thing which requires determination is whether the product is an article of plastic material. The Central Government by its order dated August 29, 1977 set aside the order of the Appellate Collector and restored that passed by the Assistant Collector. The Central Government noted that the fibre glass reinf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Articles of plastics with certain exceptions are exempt from duty, 68/71-C.E., dated 29-5-1971. In exercise of the powers conferred by Rule 8 (1) of the Central Excise Rules, 1944, the Central Government hereby exempts articles made of plastics, all sorts falling under sub-item (2) of Item No. 15A of the first Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), except- (i) rigid plastic boards, sheetings, sheets and films, whether laminated or not." The question which requires answer is whether the corrugated roofings manufactured by the petitioners are sheets and excluded from the exemption Notification. The first submission of Shri Korade is that the expression "sheet" must be construed with reference to Item 15A(2). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpt to suggest that only those sheets which are of rectangular or profile shapes are covered by Item 15A(2) of the Central Excise tariff. It is impossible to accept this submission. The expression "sheet" is of a wide connotation and it would cover "sheet" whether of rectangular or profile shape or flat or corrugated roofings. The plastic articles which are covered by expression "other rectangular or profile shapes" are those which could not be termed as a sheet but that does not mean that the expression "sheet" is restricted only to rectangular or profile shapes. 6. The second submission of Shri Korade that as the exemption notification refers to articles like rigid plastic boards, sheetings, sheets and films, it must be held that the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Counsel appearing on behalf of the Department, invited my attention to Paragraph 25.2.5 on page 580 of book on "Plastics materials"-, Third Edition by J.A Brydson and especially to the following passage on 582 : "The largest single outlet for polyester glass laminates is in sheeting for roofing and building insulation and accounts for about one-third of the resin produced." The learned Counsel also relied on the contents appearing under the heading "Industrial Plastics" in the Encyclopaedia Britannica, 15th Edition. The relevant portion is on page 523 and the process set out on page 524 under the heading "Laminates, reinforced plastics, and composites" is the one which the petitioners are carrying out for the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce any material either before the Excise authorities or before this Court to establish that in commercial parlance corrugated roofings is not known as plastic sheets. In absence of any material produced on behalf of the petitioners, it is impossible to hold that the orders passed by the Government in exercise of the powers under Section 36(2) of the Central Excise Act suffer from any infirmity. In my judgment, the order is proper and in accordance with the correct reading of Item No. 15A(2) of the Central Excise Tariff and the exemption notification and, therefore, the order under challenge requires no interference. 10. Accordingly, the petition fails and the Rule is discharged, with costs. It is made clear that the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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