1996 (4) TMI 298

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....ura with Shri M.S. Dutta, Advocates, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. SKM-195/89-BI, dated 20-2-1989 of Collector, Central Excise (Appeals). The issue that falls for determination is whether products known as 'sequins' made from PVC Films are eligible to exemption under Notification No. 53/88, dated 1-3-1988. ....

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....te about the duty paid character of the base material, i.e., PVC resins from which films are made. These films are made from PVC Resins which are classifiable under Heading 3904.10 and the finished products, i.e., sequins, are made from PVC Films which in this case serve as an intermediate product for the manufacture of sequins. There is also no doubt about the duty paid character of PVC Resins an....

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....his position has been clarified by the [C.B.E.C.] vide their letter 93/13/87-CX 3, dated 25-6-1987. In this letter Board has clarified that so long as duty-paid bare films which have gone into manufacture of such lacquered/laminated/metallised plastic films can be proved to have been manufactured out of duty paid material under Heading Nos. 39.01 to 39.15, such lacquered/laminated/metallised films....