TaxTMI 
TaxTMI 
1990 (7) TMI 225
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....ppellants, falling under Tariff item 15A(2) of CET are entitled for the benefit of exemption under notification No. 68/71 dated 29-5-1971 as amended. 3. In Appeal No. 2625/86-C, the question to be decided is as to whether the appellants are entitled for refund of duty paid by them under protest for the period from 1-1-1983 to 30-6-1983, in case of their being entitled for eligibility of exemption under Notification No. 182/82 dated 11-5-1982. 4. The brief facts of the case in Appeal No. 2309/86-C are that the appellants are manufacturers of 'Model Plastic Blank Cards' falling under Tariff Item No. 15A(2) and they had sought for exemption under Notification No. 68/71 dated 29-....
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.... of artificial resin. Shri Gopal Prasad submitted that a simple reading of the notification discloses that articles of plastics, if it had emerged from an intermediate product which had been manufactured from artificial resin, then, the benefit of the notification cannot be denied. He submitted that the learned Collector had erred in coming to the conclusion that the notification would not apply to articles of plastics, if made from intermediate products arising from artificial resins. He relied upon the case of Mahindra Engineering & Chemical Products Ltd. v. Collector of Central Excise, Pune -[1984 (18) E.L.T. 680 (Tri.) = 1984 ECR 2018] wherein it had been held that "The entry 22F clearly covers all manufactures made from glass fibres/ya....
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....ariff Item 15A reads "Artificial or synthetic resins or plastic materials and other materials and articles specified below:- "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 layflat tubings, and polyvinyl chloride sheets, not otherwise specified. x x x x x Explanation. - For the purpose of sub-item (2), "plastics" means the various artificial or synthetic resins or plastic materials or cellulose esters and ethers included in sub-item (1)" 9. The Notification No. 68/71 dated 29-5-1971 as amended under which the appellants have sought for exemption is reproduced below - "The Central ....
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....iew, a correct reading. Applying the ratio of the ruling cited by Shri Gopal Prasad in the case of Mahindra Engg. and Chemical Products Ltd. (supra), the emergence of an intermediate product, namely, the plastic sheet out of artificial resin, does not preclude the appellants from claiming the benefit of the exemption of the above noted notification. Therefore, the appellants are entitled to succeed in Appeal No. 2309/86-C. The appeal is allowed. 11. Appeal No. 2625/86-C deals about refund claim of the appellants for the duty paid under protest. We have held on merits that the appellants are entitled to claim exemption under the above notification. In this appeal, the refund claim was rejected on the ground that the benefit of Notificatio....