1997 (12) TMI 379

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....one, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The assessees in this case received duty paid tab seals falling under Heading 8309. They further processed these goods making hole in each tab seal and inserting plastic washer. The finished washers were cleared by them on payment of duty. Subsequently, they filed refund claim on the ground that the goods received by t....

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....ng. He set aside the order of the Assistant Collector and ordered consequential refund resulting in the present appeal filed by the Revenue. 2. Shri D.S. Negi, Departmental Representative, relied upon the judgment of the Supreme Court in the case of Laminated Packings (P) Ltd. [1990 (49) E.L.T. 326 (S.C.)], wherein it was held that where "manufacture" was involved, the resultant products w....

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....received on 4-12-1997. 4. We have carefully gone through the facts of the case and the arguments made before us. 5. The ratio of the cited judgment of the Supreme Court was followed by the Madras High Court in their decision in the case of Paper Products Limited - 1993 (68) E.L.T. 731 and thereafter by the Tribunal in several cases including the case of C.C.E., Patna v. Hyderabad A....