TMI Blog2019 (5) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned above, it would be noticed that the liquid with pulp fibres is the mixture of waste paper, waste paper tubes / coals and sludge pulp, which is pumped into a storage tank through pipe lines. The main process is the liquid with pulp fibres form layer on the cylinder moulds is transferred through the felt over a sheet copper roll, from where the wet sheets are cut / slit and lifted by hand. On close reading of the CBEC Circular 61/6/71-CX.2 dated 14.6.1972 and the letter of KVIC, it appears that the Principal Process can be described as lifting of pulp or lift of a wet sheet of paper - In the present case, it is found from the manufacturing process that wet sheets are cut / slit and lifted by hand and therefore, the condition of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2008 - A/85935-85938/2019 - Dated:- 20-5-2019 - Mr. S.K. Mohanty, Member (Judicial) And Mr. P. Anjani Kumar, Member (Technical) Shri V. Sridharan, Sr.Advocate with Ms Anjali Hirawat, Advocate for appellant Shri H.M. Dixit, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty The appellants have filed these appeals against the impugned order dated 21.08.2008 and 26.08.2008 passed by the Commissioner of Central Excise, Nagpur. 2. The learned Sr. Advocate appearing on behalf of the appellants argued the matter at length and submitted the written note of submissions. It is submitted that the appellants have already obtained cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd floor of the factory of the appellants. (c) These cylinder moulds are fixed with mould press roll. Felt is attached to the sheet cutter roll which passes in between the cylinder mould and mould press roll. Pulp layer formed on the cylinder moulds is transferred through the felt over a sheet cutter roll, from where the wet sheets are cut / slit and lifted by hand. (d) The wet sheets of pulp are thereafter sun-dried, cut into required sizes and packed for dispatch. 6. We find that the main dispute is, as to whether, the appellant had satisfied the condition namely, the Principal Process of lifting the pulp is done by hand , as mentioned in sub-heading No. 4802.20 (upto 27.02.2005) and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 12.06.1995 (as included in the Paper Book) clarified as under :- Please refer your letter dated 21.4.95 on the above subject seeking clarification about commercial recognition of hand made paper / board as per the provisions under the Central Excise Act, 1944. In this connection you may be aware that Recognition Certificates have been issued to mill board manufacturing units in Maharashtra (who are the members of your Association) recognizing the processes adopted by those recognized for commercial production of handmade paper/board. The principal process of lifting of pulp as mentioned in the Central Excise Act may be further clarified as under:- In the power operated Cylinder Mould V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage tanks through pipe lines. 11. The other issue is that during the visit of the officers, it was found that width of all the three cylinders Mould Vats exceeded the limit of 40 inches, as prescribed in Condition No. (b) of the Tariff / notification. It is contended by the appellant that while measuring the width of cylinder Mould VAT, the perforated portion of the cylinder, where the pulp layer is formed would be considered. It appears from the impugned order that this measuring of the perforated portion of the cylinder Mould Vat was not taken into account and therefore, the question of violation of Clause (b) of the Tariff / notification cannot be sustained. 12. The learned Sr. Counsel submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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