1995 (10) TMI 167

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.... Shri R.G. Sheth, Advocate , for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in the above appeal preferred by the Revenue against the order of the Collector (Appeals) is the eligibility of "TV Front Cabinet with metal inserts" falling under T.I. 68 of the First Schedule to the Erstwhile Central Excise Tariff manufactured by the responden....

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.... or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) as the case may be, has already been paid, or (b) such articles are produced out of scrap of plastics. Explanation :- For the purposes of this Notification "plastics" means the various artificial or synthetic resins or plastic materials or cellulose esters and ethers included in sub-item (1) of Item No. 15....

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....ercially known as articles of plastics. He, however, seeks to rely upon the judgement of the Hon'ble Supreme Court in the case of Geep Flashlight Industries Ltd. v. Union of India reported in 1985 (22) E.L.T. 3 SC in support of the proposition that "articles made of plastic" means article made wholly of commodity commercially known as plastics and not articles made from plastics along with other m....

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....stics. Hence, the judgment of the Hon'ble Supreme Court is distinguishable from the facts of this case. It is also relevant to note that the Central Board of Excise and Customs had clarified vide F. No. 93/125/86-CX-3, dated 26-12-1986 that plastic moulded luggage and other articles made of plastic having some metal parts would continue to be exempted as articles of plastics under Notification 182....