TMI Blog2017 (6) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... PVC Rigid film/sheet made up of polymers of vinyl chloride. We are of the opinion that the product will fall under the CETH No. 3920 49 00 and thus covered by Notification entry, 202. Ruling:- PVC Rigid Plain Film, PVC Rigid Coated Film and PVC Rigid Laminated Film covered by Schedule Entry C-54. - ARA MUMBAI-145 /2017-18/ Disp.Reg. No. 21 - - - Dated:- 20-6-2017 - SHRI. RATHOD A. H. (CHAIRMAN) AND KULKARNI V. V. (MEMBER) AND CHAHURE A. A. (MEMBER) Mr. Sachin Amrute, DGM Indirect Taxation, H.G. Dharmadhikari, Advocate, for the Petitioner. ORDER The applicant, M/s. ACG Pharmapack Pvt. Ltd. has applied for determination of rate of tax on sale of the product PVC Rigid film either plain or laminated or coated under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed through extruder for proper gelling. Then, the mixture is passed through the series of hot rollers to form the film. The film is then passed through the various rollers and cooled down to ambient temperature to get finished PVC film. This PVC film is coated with PVDC (Polyvinyledene chloride) or laminated with polyethylene film (PE) or polychlorotrifluoroethylene film (PCTFE) depending upon customer requirements. The said film in jumbo roll is passed through the slitting machine. Then, the film is prepared for length, width as per the requirement of specific customer. The film rolled on and then packed with packing slip. The packing slip gives information of the name of the customer, description of the film with respect to length, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in case of Associated Capsule Ltd. v/s CCE, Pune, 1999(112) ELT 50 (Tribunal), M.P. Agencies v/s State of Kerala, 2015-TIOL-22- 332) ELT 447 (S.C.), Mauri Yeast India Pvt. Ltd. v/s State of U.P., (2008) 14 VST 259 (S.C.), Mega Enterprises v/s State of M.P. and Ors. (2012) 53 VST 422 (M.P.), Parle Agro (P) Ltd. v/s Commissioner of Commercial Taxes, Trivendrum, Civil Appeal Nos. 6468-6469 of 2017 (S.C.) and argued that the products is to be classified under CETH NO 3920. 4. The legal position, Analysis and discussion:- On this background, it would be worthwhile to have a closer look at the statutory provisions under the MVAT Act, 2002 and relevant schedule entry under the Act. We have perused the submission and considered the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Industrial inputs and packing materials covered from time to time, under the headings or sub-headings or as the case may be, tariff items listed below of the Central Excise Tariff Act, 1985 (5 of 1986)- Sr. No. Heading No. Sub Heading No. Tariff Item No. Description of goods 202 3920 - - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. Note.- (1) ----- Note.- (2) ------ Note.- (3) ------- Note.- (4) -------- 5. Analysis and discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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