1987 (1) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, for the Respondents. [Order per : K. Prakash Anand, Member (T)].  - This is an appeal filed by the Collector of Central Excise, Patna against the order of the Appellate Collector of Central Excise, Calcutta holding that Chlorinated Wax is not excisable to duty under Item 11-A of the Central Excise Tariff. 2. Smt. J.K. Chander, JDR appears on behalf of the Collector of Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion that although the wax might be duty-paid, yet upon chlorination, a new commercial product emerges, which should be dutiable under the same tariff item again. 3. Shri Harbans Singh, Advocate appears on behalf of the respondents. The learned advocate submits that respondents are chlorinating duty-paid wax. No further duty becomes payable on such chlorination under Item 11-A of the CET be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot wholly consistent with them. As per the statement of facts accompanying the appeal, it is conceded that chlorinated Paraffin Wax has got wide fields of application as plasticiser. This would appear to support the point made by the respondents that the item no longer remains a mere wax classifiable under Item 11-A of the Central Excise Tariff. However, the substance of the argument put-forth by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tly or indirectly from refining of petroleum will be covered under Tariff Item 11-A. This decision does not support the contention being made here that chlorinated wax, which, it is admitted even in the appeal is a new commercial product, would necessarily be classifiable under Item 11-A of the Central Excise Tariff. By citing the decision of this Tribunal in the case of Guardian Plasticote Ltd. (....