2004 (1) TMI 328

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....s is whether waste, parings and scrap (WPS) arising in the course of manufacture of polyurethane foam blocks were entitled to the benefit of the exemption Notification 53/88 or 54/88 for the period in question. It is the contention of the appellant that WPS of polyurethane foam were covered by Notification 54/88 and not 53/88. The submission is that the WPS of flexible polyurethane foam (PUF) had been specifically excluded from Notification 53/88 (serial No. 42) and has been dealt with expressly in exemption Notification 54/88. 2. The Tribunal was of the opinion that both the Execution Notifications applied to the WPS of PUF and that since a greater benefit was conferred on the assessee by Notification 53/88, the Revenue was bound t....

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.... the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) of the said Table. NOTIFICATIONS TABLE Sl.No. Heading No. Description of goods Rate Conditions   (1) (2) (3) (4) (5) 01 39.09 Polyurethanes in primary form, other than polyurethane foam, in any primary form. 40% ad valorem   02 39.09, 39.15. 39.21, 39.23, 39.24, 39.25 or 39.26 Flexible polyurethane foam, all goods of flexible polyurethane foam, waste, parings and scrap of flexible polyurethane foam. Rs. 40 per kilogram   03 39.15, 39.21 39.23, 39.24 39.25 or 39.26 All goods of flexible polyuretha....

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....rap of flexible polyurethane foam 40% ad valorem The aggregate quantity of clearances of such goods outside the factory, from any factory for home consumption, in any month, by or on behalf of one or more manufacturers, at the rate specified in column (4), shall not exceed 10% of the total production of flexible polyurethane foam and articles thereof falling under heading No. 39.09, 39.20 or 39.21 of the said Schedule during the immediately preceding month". 5. According to the assessees/respondents the WPS in question would be covered by Sl. No. 3. It is further submitted that the latter portion of Sl. No. 2 as it originally stood as well as Sl. No. 3 and Sl. No. 6 as introduced in 1989 were identical. The difference was in t....