1996 (6) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emsp;During the process of manufacture the caprolactum is first converted into chips known as polychips. 5. The caprolactum is a monomer and is converted into polyamide chips by polymerisation. During the process the caprolactum is not fully reacted and the material extruded is washed and the unreacted caprolactum is removed from the ribbon. The said unreacted caprolactum is contained in the wash water which is captively used for recovery of caprolactum. 6. During the above process of manufacture of polyamide chips certain lump and ribbon waste is also generated. This waste has been classified under heading 3915.90 and the appellants had claimed exemption from duty under relevant notification. The matter regarding correct cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e their contention that since it was a work-in-process material and RG 1 stage had not reached, therefore in the normal course the entry was not required to be made at that stage, hence, no fine and penalty should have been imposed. It is their alternative prayer that even if it was considered that it was required to be entered in RG 1 then being purely exempted item, the violation could be only considered as a technical breach. The Deputy Commissioner has however imposed a fine of Rs. 50,000/- and his order has been confirmed by the ld. Commissioner (Appeals) and this being on the higher side, they would request for a lenient view. 11. Ld. DR stated that their description of manufacturing process is not in dispute. The fact that wa....