Central excise classification of moulded plastic articles stayed under Item 15A(2), preserving exemption eligibility under the notification.

Moulded plastic articles were considered to remain classifiable under Item 15A(2) of the Central Excise Tariff for 1-3-1982 to 11-5-1982, despite the Finance Bill, 1982 and the declaration under section 3 of the Provisional Collection of Taxes Act, 1931. The Tribunal followed its earlier ruling on the same product and Finance Bill, treating the declaration as not effecting a transfer of the goods to Tariff Item 68 during the relevant period. Because Notification No. 149/82-C.E. dated 22-4-1982 applied to goods under Item 15A(2), the classification result also determined entitlement to the exemption benefit.

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Issues: Whether the appellants' moulded plastic articles, for the period 1-3-1982 to 11-5-1982, continued to fall under Item 15A(2) of the Central Excise Tariff or stood transferred to Tariff Item 68 on account of the Finance Bill, 1982 and the declaration under section 3 of the Provisional Collection of Taxes Act, 1931; and whether the appellants were entitled to the benefit of Notification No. 149/82-C.E. dated 22-4-1982.

Analysis: The Tribunal followed its earlier decision on the same Finance Bill and the same product, which had considered the effect of the declaration under section 3 of the Provisional Collection of Taxes Act, 1931. On that basis, the product was held to remain classifiable under Item 15A(2) and not to have moved to Tariff Item 68 during the relevant period. Since the exemption notification applied to goods falling under Item 15A(2), the classification conclusion necessarily governed eligibility for the notification.

Conclusion: The appellants' product continued to fall under Item 15A(2) of the Central Excise Tariff and not under Tariff Item 68, and the appellants were entitled to the benefit of Notification No. 149/82-C.E. dated 22-4-1982.

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