TMI Blog1985 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ot proper or correct. 2. The dispute was in respect of the manufacture of acrylic plastic tubes and bangles from methyl methacrylate monomer by M/s. Natwar Lal. The Collector of Central Excise, Ahemdabad ruled that the benefit of exemption Notifications No. 68/71-CE, dated 29-5-1971 and No. 38/73-CE, dated 1-3-1971 was not permissible and that therefore the bangles and tubes produced and cleared in the period January 1977 to December 1979 valued at Rs. 25.26 lakhs should be charged to duty. The Collector also imposed a penalty on the producer. 3. In the appeal the Board set aside the penalty on the ground that there had not been any clandestine removal of the goods. It also held that the duty was not payable by the party on account of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel for the Department said that the decision of the Gujarat High Court has already been appealed before the Supreme Court by the Government and therefore that decisionwas not final. ; 8. The findings of the Board are wrong on both accounts Notification No. 143/80-CE cannot cover these cases which were cleared more than a year before it was issued. The Board, of course, used this notification in an indirect way by bringing it into operation in conjunction with Rule 9A(5) Central Excise Rules This rule has been misapplied. Rule 9A deals with date for determination of duty and tariff valuation. The provisions of this rule specifies the rates of duty that should be applied in various situations such as when goods are removed from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Natwar Lal will understand this as they know the process well. The fact that it is called acrylic plastic makes it evident that it has undergone polymerisation. We are not aware of acrylic sheet or articles that are not thermoplastic polymer or copolymer derived from acrylic acid methacrylic acid ester of this acid or acrylonitrile etc. Methyl methacrylate is a monomer for polymethacrylate as is used in the formation of acrylic plastic. Acrylic plastic bangles and tubes have to be articles made of plastic and must fall under Item 15A Central Excise Tariff. - 10. However in view of the Gujarat High Court judgment that a plastic bangle made from a monomer, which undergoes polymerisation during manufacture, would not be an article of pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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