1993 (10) TMI 180

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...., JDR., for the Respondents. [Order per : G.P. Agarwal, Member (J)]. -  Being dissatisfied with the classification of the subject goods namely, acrylic plastic bangles - tubes under Tariff Item 15A and consequent demand thereon and imposition of penalty the appellants have filed the present appeal. 2. Admitted facts of the case are that the appellants M/s. Oswal Products are manufact....

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....ujarat High Court rendered in the case of M/s. Jalal Plastic Industries & Others v. Union of India, reported in 1981 (8) E.L.T. 653 wherein in paragraphs 9 and 10 it is stated that the expression "articles made of plastic" means articles for the manufacture of which plastic material has been used as a raw material, and therefore, it does not suggest a non-plastic material which has undergone polym....

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..... It was also argued that a part of the demand was time-barred being issued beyond 6 months as the appellants were not guilty of any wilful misstatement or willful suppression with intent to evade duty. 4. In reply Shri Somesh Arora, learned JDR stated that in view of the said two decisions of the High Courts he has nothing to comment except to say that whatever was argued on behalf of the Reve....

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....stic polymer or copolymer derived from acrylic acid methacrylic acid ester of this acid or acrylonitrile etc. Methyl methacrylate is a monomer for polymethacrylate as is used in the formation of acrylic plastic. Acrylic plastic bangles and tubes have to be articles made of plastic and must fall under Item 15A Central Excise Tariff" decided the case in accordance with the judgment rendered by the G....