TMI Blog1991 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim dated 9-11-1987 claiming refund of CVD on the ground that classification should be under sub-heading 3903.10 CETA read with Notification 133/86 dated 1-3-1986 as amended by Notification 239/87 dated 26-10-1987 and covered by the Explanation to the Notification 133/86 added by the amendment Notification of 239/87. The Assistant Collector of Customs, Appraising Refund Section, Calcutta Customs House by his order dated 29-6-1990 rejected the claim holding that the goods are not covered by Explanation to Notification 133/86 added by amending Notification 239/87 dated 26-10-1987 which was issued subsequent to the clearance of the goods. The appeal against the Assistant Collector s order was also rejected by the Collector of Customs (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation issued subsequent to clearance of the goods. 3. The submissions made by both the parties, herein, have been carefully considered. The goods imported are described in the invoice and Bill of Entry as Polystyrene Moulding Powder. The claim for refund is under Notification 239/87 which added the Explanation to Notification 133/86. The relevant portions are extracted below : Notification No. 133/86-C.E., dated 1-3-1986 : In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the table hereto annexed and falling under the heading Nos. of the schedule to the Central Excise Tariff Act, 1985, specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pe of the expression resins occurring in Notification 133/86. It is not adding any fresh condition or in any other manner disturbing the object which the original notification seeks to achieve. In fact, it is noticed that in respect of the scope of exemption under the very same Notification 133/86 relating to Sl. No. 15, in the Table to that notification, which covers Phenol Formaldehyde resins , the Department itself, had examined the issue whether it will be justified in denying the exemption to phenol formaldehyde moulding powder and the Department had concluded that there may not be justification to hold that while the expression phenol formaldehyde resins appearing in sub-heading 3909.51 CETA may cover phenol formaldehyde moulding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken that both phenol formaldehyde resins and phenol formaldehyde moulding powders would be classifiable under sub-heading 3909.51 and because conversion of resin into moulding powder amounts to manufacture, the effective duty of 25% prescribed in terms of Notification No. 133/86-C.E. would be applicable on the added value at the stage of moulding powder after allowing for MODVAT of the duty paid at the stage of phenol formaldehyde resins. The fact that conversion of resin into moulding powder amounts to manufacture may not, therefore, be a bar to the applicability of the effetive rates prescribed for various resins under Notification No. 133/86-C.E. to their moulding powders also. In other words, it may not be necessary to apply the general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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