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2016 (8) TMI 198 - CESTAT KOLKATA

2016 (8) TMI 198 - CESTAT KOLKATA - 2017 (345) E.L.T. 115 (Tri. - Kolkata) - Classification - Goods manufactured by the appellant made of plastic availing exemption under notification no.33/99-CE appellate authority rejected claim contending goods falling under excise tariff heading 39.01 to 39.14 to be plastic material and claims appellant goods not to be plastic material falling under tariff heading 39.22 and 39.26 Held that: Chapter Notes/Section Notes given under the Central Excise Tari .....

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hould fall under C.E.T.H 39.01 to 39.14 appellant eligible to claim exemption decided in favor of assessee. - Appeal No. E/179/2008 - ORDER NO.FO/A/75707/16 - Dated:- 1-8-2016 - Shri H. K. Thakur, Member (Technical) And Shri P.K.Choudhary, Member (Judicial) Shri Devraj Sahu, Advocate for the Appellant Shri S.S.Chattopadhyay, Suptd.(AR) for the Respondent ORDER Per Shri H. K.Thakur 1. This Appeal have been filed by the appellant against Order-in-Appeal No. 07/DB/CE(A)/GHY/08 dated 18.01.2008 .....

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r claim on the grounds that the product manufactured by the Appellant fall under Central Excise Tariff Heading 39.22 and 39.26 are not made of plastic as the definition of plastic given in Chapter Note 1 of Chapter 39 only considers those materials which are falling under Central Excise Tariff Heading 3901 to 3914 to be the plastic material. 4. Ld. Advocate relied upon C.B.E.& C s Circular No.10/89 dated 10.02.1989 issued by C.B.E.C. He made the bench go through paragraph-4 of this circular .....

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t for interpreting the wording of Central Excise Exemption Notification the definition given in the Chapter Notes or Section Notes of the Central Excise Tariff Act 1985 cannot be invoked when no tariff heading is specified in the exemption notification. Ld. Advocate relied upon the case law of Kurlon Ltd. vs.- Commissioner of Central Excise, Meerut-I[2014(308) E.L.T. 155(Tri.-Del.)]. Ld. Advocate argued that in this case also the product manufactured by Kurlon Ltd. was falling under 39.21 of the .....

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Notification No. 33/99-CE dated 08.07.1999. Ld. AR strongly defended the order passed by the First Appellate Authority. 6. Heard both sides and perused the case records. 7. The issue involved in the present case is whether the goods manufactured by the Appellant will be products of plastic or not. Sl.No.13 of the table annexed to Notification No. 33/99-CE dated 08.07.1999 reads as follows: 13. Gas based Intermediate products (i) Gas exploration and Production (ii) Gas Distribution and Bottling ( .....

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