9911796707
TMI Blog2006 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them and cleared on valuation which were required to be reopened for assessment at value higher. The duty demands and penalties have been arrived on the appellants along with certain other charges made on various issues of Modvat eligibility and procedural nature and allegations of clandestine removal under the Central Excise Law and the Procedures. 2. (a)Bombay High Court in M/s. Garware Plastics & Polyester Ltd., 1991 (52) E.L.T. 506 (Bom.), after considering the specific entry under the erstwhile Tariff Heading 15A(2) which refers to 'lacquer or metallised film' separately held that the activity of lacquering would not amount to manufacture under the Central Excise Act, 1944. (b)This decision of the Bombay High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Moti Laminates paras 6, 7 & 11; (ii) 1999 (108) E.L.T. 321 (S.C.) Hyderabad Industries Ltd., 2001 (130) E.L.T. 401 (S.C.), paras 5 and 8; Constitutional Bench in the case of Man Structural affirmed the decision in the case of Moti Laminates]. Since Lal Woollen & Silk Mills did not refer to these decisions at (i) and (ii) above, the same would not be good law to apply to the facts herein. More so, when we see force in the following plea of the ld. Advocate for the appellants : The enumeration of lacquering in separate sub-heading can only indicate that in an integrated factory where after polyester film is manufactured, lacquering is also undertaken, the taxable event in such cases would arise after the lacquered film is obtained. This i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other issue, as regards classification of the special type of yarn being manufactured by the appellants, from the test report given and the description of the yarn, we find that the depute of classification of the yarn cannot be limited to Heading 5605.10 or 5605.90 and the classification of the yarn will have to be reconsidered, also, under Heading 5605.00 and the relevant HSN Notes. Since the duty demands on the said yarn have been reopened for reassessment by these proceedings, and classification is an important aspect for redetermination of duty, we find that in the facts and circumstances of this case, the matter is required to be remitted back to the original authority to reconsider the classification under Heading 5605.00 also, after ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
