TMI Blog1997 (12) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. The assessees in this case received duty paid tab seals falling under Heading 8309. They further processed these goods making hole in each tab seal and inserting plastic washer. The finished washers were cleared by them on payment of duty. Subsequently, they filed refund claim on the ground that the goods received by them were not completely manufactured goods and also that once the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequential refund resulting in the present appeal filed by the Revenue. 2. Shri D.S. Negi, Departmental Representative, relied upon the judgment of the Supreme Court in the case of Laminated Packings (P) Ltd. [1990 (49) E.L.T. 326 (S.C.)], wherein it was held that where manufacture was involved, the resultant products were again dutiable even if the base product and the resultant product w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase and the arguments made before us. 5. The ratio of the cited judgment of the Supreme Court was followed by the Madras High Court in their decision in the case of Paper Products Limited - 1993 (68) E.L.T. 731 and thereafter by the Tribunal in several cases including the case of C.C.E., Patna v. Hyderabad Asbestos Cement Products Limited - 1994 (72) E.L.T. 877. From the facts before us, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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