TMI Blog1999 (3) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... -1999. Representative has submitted evidence to the effect that pre-deposit of duties directed under interim order of Commissioner, Central Excise, Pune dated 21-1-1999 has since been deposited by debit entry No. 918, dated 24-2-1999 in their PLA account. They have also furnished bank guarantee for Rs. 10 lakhs. 3. Appellant s case on merit is that the subject goods printed PVC Sheetings. Printing performs only a secondary role on plastic sheeting. The said PVC sheets remains as sheets and printing only improved their marketability. Accordingly, this process should not be considered as manufacture of another item chargeable to duty. In support thereof, representative has relied upon two decisions i.e. J.G. Glass Industries Ltd. reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sheets once again under Chapter sub-heading 3920.39, it is claimed that the appellants would be eligible for Modvat credit on bare printed sheets, which had not been claimed under the bona fide presumption that the final product is exempt from payment of duty. In support of retrospective application of benefit of Modvat credit, appellants seek to rely on the decision of the Tribunal in the case of Dalmia Industries Ltd. reported in 1996 (84) E.L.T. 60 (Tribunal), Elgi Equipments Ltd. reported in 1996 (81) E.L.T. 115 (Tribunal) and Prayag Polymers (P) Ltd. reported in 1996 (84) E.L.T. 80 (Tribunal) for retrospective applicability of the Modvat credit. 5. Accordingly, it is claimed that by all considerations possible for alternative clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n consideration of different uses to which printed sheetings are placed, as also the wordings in Section Note 2 of Section VII of Central Excise Schedule. 8. However, as claimed by the appellants, by virtue of the said Section Note itself, as also the findings of the Tribunal in the case of Rexor India Ltd. reported in 1991 (52) E.L.T. 392 (Tribunal), read with the decision in the case of Adhunik Plastic Industries reported in 1998 (98) E.L.T. 365 (Tribunal), the plastic products classifiable under Chapter sub-heading 3920 when printed would go out of this Chapter and get classified under Chapter 49 by reasons of the said deeming provision in the Schedule. Alternatively. If the Assistant Commissioner s finding that no different product ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility, inter alia, by acceptance of the product for different end uses. 10. Therefore, the said printing is deliberate and not merely incidental, which has broadened the commercial acceptance attributable to the primary use of the goods. Accordingly, I am of the opinion that the subject goods are correctly classifiable under Chapter 49 of the Central Excise Schedule by reasons of the said deeming provision of the said Chapter Note read with decision of the Tribunal in the case of Adhunik Plastic Industries. Impugned order is, therefore, set aside and classification claimed by the appellants on their classification list under Chapter 49 of the schedule is maintained with consequential relief to the appellants. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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