1988 (7) TMI 223

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....ion No. 182/82-C.E., dated 11.5:82, which is reproduced below:- "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles made of plastics, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon: Provided that - (a) Such articles are produced out of artificial resins or plastic materials or cellulose esters and ethers in any form falling under sub-item (1) of Item No. 15A of the said First Schedule on which the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been ....

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....n the case of Union of India and others v. Tata Iron Steel Co. Ltd., Jamshedpur. According to him, this judgment takes care of the wording of the Notification No. 182/82-C.E. 3. Shri K.P. Singh has argued that Notification No. 182/82-C.E. is a conditional notification. As the razor is a composite article consisting of plastic and iron rod, it is not eligible for the exemption under the above notification. He has relied on the decision, reported in 1984 ECR 533 (Tribunal). 4. We have considered the records of the case and the arguments put forth before us. In Jeep Flashlight Industries Ltd. v. Union of India and others, reported in 1985 (19) ELT 68 (Allahabad), the Hon'ble Allahabad High Court held that the plastic torch, manufactured ....

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..... T.I. 15A(2) before amendment on 1.3.82 read as under:- "15A(2) Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including lay flat tubings, and polyvinyl chloride sheets, not otherwise specified." Explanation - 1 to this Tariff Item states as follows :- "For the purpose of sub-Item (2), "plastics" means the various artificial or synthetic resin or plastic materials or cellulose esters and ethers included in sub-item (1)." The amended Tariff Item 15A(2) reads as under :- "(2) Articles of materials described in  sub-item (1), the following, namely :- Boards, sheeting, sheets and films, wheth....

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....re not wholly made of plastics, but are made of plastics and Iron rod, the same is not covered by the notification. The learned advocate has also argued that this Notification No. 182/82-C.E. was not before the Supreme Court in the case of Jeep Flashlight Industries' case. This argument also does not stand as the ratio laid down by the Hon'ble Supreme Court is being applied with reference to the wording of this notification. The learned advocate has relied on this Tribunal's decision in V.M.T. Fibreglass Industries, Calcutta v. Collector of Central Excise, Calcutta, reported in 1986(23) ELT 194 in which it was held that the fibre glass reinforced product corrugated and plain roofing manufactured by the appellants having a composition of ....