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2018 (11) TMI 18 - HC - Central ExciseBenefit of N/N. 36/2001 dated 26.06.2001 - appellant being the principal - Excisability/marketibility - match splints - Held that:- It is admitted by the petitioners that they purchase duty paid machine made match splints, undertake the other jobs through third party job workers and then sell it to their customers. Accordingly, the petitioners always hold principal interest on the goods bought and processed and sold by them. Therefore, it follows that the match splints purchased by them being duty paid and machine made, the finished match bundles manufactured by the petitioners are liable to levy of central excise duty in terms of Sl.No.142 of Notification No. 12/2012 dated 13.03.2012 - The petitioners being principals and not job workers, the benefit of exemption contained in Notification No. 36/2001 dated 26.06.2001 is not applicable to them. Excisability/marketibility - match splints - Held that:- The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is 'chemically dipped splints' and not 'fully finished match bundles' is without basis. Matches are marketed and ultimately consumed in boxes/bundles. The argument that since match splints are marketable and therefore held to be dutiable under Chapter 36 and therefore matches in bundles are not classifiable under chapter 36, is not tenable. Petition dismissed.
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