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2000 (7) TMI 83 - SC - Central ExciseWhether assessee liable for claim of Notification No. 68/71-C.E., dated 29-5-1971? Held that:- Unable to agree that the observation of the High Court in the instant case that the amendment which has been made which has the effect of defining the word "rigid" and "flexible" is not consistent with tariff item 15A which takes in within its ambit, inter alia, all types of categories of plastic sheets. Though both flexible and rigid plastic sheets are covered by tariff item 15A this categorisation of rigid and flexible has been done only with a view to provide exemption to flexible plastic sheets and not to rigid plastic sheets. By defining as to what would be regarded as flexible or rigid plastic sheets would not in any way amount to a conflict with tariff item 15A. Thus the High Court fell in error in quashing the notification of 1978. As a result of the aforesaid discussion, we allow the appeal and set aside the judgment of the High Court. By order dated 6-4-1992 this court had permitted the respondent to claim refund subject to its furnishing guarantee and on its giving an undertaking that if the amount is ultimately found recoverable then the same shall be paid alongwith interest of 18% per annum.
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