TMI Blog1990 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for classification of the said products under Sub-heading 3922.90 and claimed exemption from duty under Notification No. 132/86 dated 1-3-1986 and also under Notification No. 172/86 dated 1-3-1986 which was duly approved by the Assistant Collector of Central Excise, Pune Division-1 on 13-3-1986. 3. The Assistant Collector of Central Excise by show cause notice dated 28-11-1986 alleged that the composite products, mentioned in the Classification list filed by the appellants, were manufactured out of steel, plastics, aluminium and polyurethane foam but not exclusively of plastics and hence it was stated in the said notice that the products cannot be said to be articles of plastics. The appellants had taken a stand that the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1% to 57% or similar range, should be correctly classified as articles of plastics under heading No. 3922.90 upto 9-2-1987 and from 10-2-1987 under Heading 3924.90. He further held that the appellants are not entitled for grant of exemption under Sl. No. 38 of Notification No. 132/86 dated 1-3-1986. He upheld that Assistant Collector s order holding the impugned product to be chargeable to duty at the rate of 15% ad valorem. 6. Shri G. Vahanvati, learned advocate argued the case for the appellants and Shri Chakraborti, learned Departmental Representative argued for the respondents. Shri Vahanvati placed strong reliance on the Circular dated 10-8-1988 issued by the Central Board of Excise Customs and also the Trade Notices issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of exemption of so much of the duty of excise leviable thereon which is specified in the said Schedule of the Central Excise Tariff Act, 1985 as is in excess of the rate of duty shown in Col. 4.81. No. 38 pertains to heading 3922.90 i.e. articles of plastic. Serial Nos. 37 and 38 of the Notification are reproduced below - Sl. No. Heading No.or Sub-heading Description of goods Rate Conditions 37 3922.90 Articles of plastics 15% Ad Valorem - 38 3922.90 Articles of Plastics Nil If- i) such articles are made out of goods falling under heading Nos. 3901 to 3915 of the said Schedule on which duty of excise leviable thereon under the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower quasi-judicial authority must act independently and is not bound by the executive or administrative instructions of the Central Board of Excise and Customs or Government of India, they are bound by the quasi-judicial decisions of higher authorities but this does not mean that the lower authority should ignore or not give due weight to interpretations given to the Trade by Government or other concerned authorities in relevant circulars and Trade Notices. 9. The Collector (Appeals) has based his decision classifying the product under heading 3922.90 upto 9-2-1987 and under heading 3924.90 from 10-2-1987 on the provisions of Rule 33 for interpretation of the tariff on classification of goods consisting of a mixture or combination of m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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