TMI Blog2000 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue in this case relates to excisability of punched dobby cards of plastics, made in the factory of the appellants herein - according to the Revenue, punched dobby cards of plastic are excisable goods falling for classification under CET Sub-heading 3926.90, not eligible to the benefit of Notification 132/86 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under CET Sub-heading 3926.90 (plastic dobby cards) and 4823.90 (paper dobby cards). The argument of the assessee that the activity of punching does not result in the manufacture of a distinct commercial commodity having new name, character and use has been rejected. This decision has been relied upon in the case of Garden Silk Mills Ltd. v. Collector of Central Excise, Surat reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notifications, we agree with the learned Counsel that attention of the Bench was not drawn to certain Board's Circulars on this issue. The Board's Circular No. 44/90-CX.3 dated 22-8-1990 has been taken note of in the case of Collector of Central Excise, Bhubaneshwar v. Eleconmet Ltd. reported in 1999 (108) E.L.T. 795 wherein the Tribunal has held that in view of the Board's clear direction, it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner as to whether the polyester films out of which end punched dobby cards and subsequently body punched dobby cards are manufactured had discharged duty liability under Headings 39.01 to 39.15. If the Assistant Collector is so satisfied, then he shall extend the benefit of Notification 132/86 as amended by Notification 53/88 and 14/92. For the period from 1-3-1994 to May 1994 (show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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