TMI Blog1991 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... e') to "modify and/or clarify" the judgment of this Court dated 31-1-1989 [1989 (40) E.L.T. 280 (S.C.)] "so as to include the words 'PVC Films' in the operative part/concluding part of the judgment". In the concluding part of the judgment, referred to, this Court has stated thus : "In that view of the matter (that) there being no contrary evidence found by the Tribunal in this case subsequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case. The controversy which came to this Court was the result of a show cause notice issued by the Assistant Collector, Central Excise on 15th February, 1977. The assessee had filed a classification list describing the goods manufactured by it as "Crude PVC Films/Sheets". The Assistant Collector in the show cause notice referred to the product, in some places as PVC films and in some places as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt was concerned, the matter proceeded on the same basis as before the assessing and the appellate authorities and there was no advertance to any distinction between films/sheets. The question before this Court was whether the goods produced by the assessee and covered by the show cause notice were excisable products and this question was answered in the negative. It is, therefore, clear that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice and the controversy as it came up before this Court. 5.We, therefore, make it clear that the effect of our judgment is that the crude articles produced by the assessee, and in issue in the assessment before us (whether films or sheets), are not assessable to excise duty. 6.We may further make it clear that our judgment does not preclude the department from raising such co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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