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TMI Blog2018 (4) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant Shri S. Govindarajan, AC (AR) for the Respondent Per Bench The appellant is engaged in manufacture of HDPE fabrics and sacks out of HDPE tapes produced from HDPE granules. The HDPE tapes captively consumed in the manufacture of HDPE fabrics fall under Chapter 39 of CETA, 1985. The appellants availed the exemption under Notification No.221/86-CE dated 2.4.1986 on the captively co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the appellants. Thus, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the exemption under Notification No. 221/86 dated 2.4.86 would not be eligible to appellant as the final products manufactured by the appellant fall under Chapter 39.23. As per the notification, the finished products should fall under 5406. However, by mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. counsel that since the Notification No. 217/86 which came into existence only on 2.4.1986, the appellant would be liable to pay duty for a short-period of 32 days prior to 2.4.1986. 3. The Id. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. After several rounds of litigation, the duty demand has been confirmed denying the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription of inputs Description of final products (1) (2) (3) 1. Goods classifiable under any headings of Chapters 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 48, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 (other than those falling under Headings Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No. 217/86. 8. Following the same as well as the decision in the case of Share Medical Care (supra), we are of the opinion that the appellant is eligible for the benefit of Notification No. 217/86. The demand of duty after 2.4.1986 cannot sustain and requires to be set aside, which we hereby do. The impugned order is modified to the extent of setting aside the demand for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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