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of <h1>Appeal Rejected: Plastic Tubes Not Eligible for Central Excise Duty Exemption</h1> <h3>AS PROCESSORS LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> The appeal by M/s. A.S. Processors regarding the payment of Central Excise duty on plastic tubes was rejected. The Tribunal determined that the creation ... Intermediate product - Dutiability of The appeal was filed by M/s. A.S. Processors regarding the payment of Central Excise duty on plastic tubes created during the manufacture of plastic bags. The appellant claimed exemption for plastic bags under a specific notification but did not pay duty on the plastic tubes. The Tribunal found that a new product, plastic tubes, was created and should be charged duty unless exempted. The appeal was rejected as the concessional rate of duty did not apply to the plastic tubes.
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