TMI Blog2002 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... s inputs in relation to the manufacture of sanitaryware (final product), is exempt under Notification No. 217/86, dated April 2, 1986, as amended. In favour of assessee. - 1627 of 1994 - - - Dated:- 10-9-2002 - Syed Shah Mohammed Quadri and S.N. Variava, JJ. [Order]. - These two appeals arise from the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal in Order No. 304/91-C in E/Appeal No. 3841/90-C, dated April 1, 1991 and in Order No. 600/91-C in E/Appeal No. 2031/91-C, dated July 19, 1991. The judgment in Order No. 304/91-C in E/Appeal No. 3841/90-C, dated April 1, 1991 is followed in Order No. 600/91-C in E/Appeal No. 2031/91-C, dated July 19, 1991. 2.The respondent, a manufacturer of sanitaryware, uses p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts specified in column (3) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) : Provided that nothing contain in this Notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of duty of excise leviable thereon or is chargeable to nil rate of duty. Explanation. - For the purposes of this notification, "inputs " does not include - (i) to ****** (iv) *** "THE TABLE S. No. Description of Inputs Description of final products 1. Goods classifiable under any headings of chapters 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any headings of chapters …. 69…. (other than those falling under Heading Nos. 36.05 or 37.06) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" 8. A perusal of the Notification as amended by Notification No. 82/87, extracted above, shows that the description of inputs given in column (2) under Chapter 25, would be 'plaster of paris' and the final product given in column (3) under Chapter 69 would be 'ceramic goods'. 9. The proviso postulates a situation where the final product itself is exempted in which case alone the exemption of plaster of paris under Notification No. 217/86 cannot be availed. It is nobody's case that the sanitaryware falling under Chapter 69 has been exempted by the Central Government. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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