1995 (8) TMI 172

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....ellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Department against the order-in-appeal dated 27-9-1985 passed by the Collector of Central Excise (Appeals), Bombay. 2. The point to be considered in this case is whether phenol formaldehyde and melamine formaldehyde manufactured and cleared for captive con....

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....or captive consumption. The Assistant Collector who adjudicated the proceedings observed that during the course of manufacturing process of decorative laminated plastic sheets at first stage, synthetic resins were formed as an intermediate product in an unstable and non-marketable condition, synthetic resins are classifiable under Tariff Item 15A(1). But as the product had emerged in a continuous ....

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....be considered excisable under Tariff Item 15A(1). On appeal filed by the Department on the order passed by the Assistant Collector, the Collector (Appeals) held that the Department fails on the issue of limitation since the demand is barred by time, but observed that the Department succeeds on merits holding that the items are excisable as well as classifiable under Tariff Item 15A(1). 2. ....

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....able only by addition of some stabiliser or retarder which was not added by said manufacturers and having a shelf life of 2 or 3 days and could survive for upto 15 days under regulated or controlled temperature conditions not marketable, and hence neither they are goods nor dutiable as such. Further it was observed in para 11 of the judgment that it cannot thus be disputed that even if the resin p....