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of <h1>Appellate Tribunal exempts 'artificial teeth' from duty under plastic articles category.</h1> The Appellate Tribunal CEGAT, New Delhi held that the 'artificial teeth' manufactured by the appellants were eligible for exemption under Notification ... Artificial teeth Issues:Eligibility of 'artificial teeth' for exemption under Notification 182/82 and Notification 234/82.Detailed Analysis:The appeal before the Appellate Tribunal CEGAT, New Delhi revolved around the eligibility of 'artificial teeth' manufactured by the appellants for exemption under Notification 182/82 dated 11-5-1982 and Notification 234/82 dated 1-11-1982. The artificial teeth were classified under T.I. 68 and were claimed to be exempt from duty as articles made of plastic. The composition of the artificial teeth included various plastic materials. The lower authorities denied the benefit of the notifications, stating that the product was not an article of plastic for general use but specifically designed as a replacement for natural teeth. The denial under Notification 234/82 was also based on it being a new claim at the appellate stage.The Tribunal heard arguments from both parties and examined the provisions of Notification 182/82, which granted exemption to articles made of plastics falling under T.I. 68 and produced from duty paid plastic materials under T.I. 15A(1). The notification did not restrict the meaning of the word 'article,' and the Tribunal held that the artificial teeth met the criteria for exemption. The only conditions for eligibility were that the articles fell under T.I. 68 and were produced from specified materials on which duty had been paid.Ultimately, the Tribunal found that the products manufactured by the appellants fulfilled the requirements of Notification 182/82 and were, therefore, eligible for exemption. Consequently, the Tribunal set aside the lower order and allowed the appeal, providing consequential relief to the appellants. The Tribunal did not delve into the question of eligibility under Notification 234/82 as the products were deemed eligible under Notification 182/82.
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