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TMI Blog1999 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against Order-in-Original No. 30/Collector/1990, dated 29-11-1990 of the Collector of Central Excise and Customs, Ahmedabad. In the said order, the Collector held that the "Processing Trolleys" cleared by the appellants were liable to duty under sub-heading 87.16 and confirmed duty demand of over Rs. 6.50 lakhs for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is not a fixed part of the container. The plastic containers can be used without the trolleys. They have submitted that there is no manufacture involved in placing the containers on the trolleys and handing it over to the purchasers. They have, therefore, submitted that they are manufacturing only plastic containers which are exempt. The appellants have also submitted that the Assistant Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge penalty imposed is entirely without any justification. 3. Learned Senior Departmental Representative, Shri D.S. Negi, while justifying the findings, in the adjudication order, has submitted that the mounting of the container on the trolley amounts to manufacture as a new product with a new nomenclature (from plastic container to plastic trolley) comes into existence. He also drew specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have been manufacturing plastic containers of various sizes. These are all for the storage of items like fabrics, drugs chemicals etc. These containers are placed on trolleys for the purpose of making movement from one place to another easy. We find that the plastic containers are merely placed on the trolleys. The trolley and the containers do not merge into a new product. The container c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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