9911796707
TMI Blog2002 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 600/91-C in E/Appeal No. 2031/91-C, dated July 19, 1991. 2.The respondent, a manufacturer of sanitaryware, uses plaster of paris as inputs for the final product of sanitaryware. The process involves making of moulds from plaster of paris which are in turn used as inputs for manufacture of sanitaryware. The respondent claimed the benefit of exemption under Notification No. 217/86 (as amended by Notification No. 82/87-C.E.). 3.In these cases, though the Excise authorities declined to grant the benefit of exemption, the Customs, Excise and Gold (Control) Appellate Tribunal set aside their orders and held that the exemption would apply to the respondent. 4.Mr. R.P. Bhatt, learned Senior Counsel appearing for the Revenue, contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable 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 Heading Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) Goods classifiable under any headings of chapter 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 (other than those falling under Heading Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" 7. The Notification, extracted above, was amended by Notification No. 82/87-C.E. which is as under : " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government. What is exempted is plastic moulds but they are only inputs and not final product in this case. This fact is further clarified by the Central Government in Notification No. 221/86, as amended by Notification No. 89/89. Item 6 thereof clearly mentions that plaster of paris moulds are input for ceramic products. 10. From the above discussion, it follows that plaster of paris which is used as inputs in relation to the manufacture of sanitaryware (final product), is exempt under Notification No. 217/86, dated April 2, 1986, as amended. 11. In this view of the matter, we do not find any illegality in the orders under challenge. 12. The appeals are, therefore, dismissed, but in the circumstances of these cases, there shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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