1997 (1) TMI 322

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....ponents of toys manufactured by M/s. Blow Plast Ltd. and removed to M/s. Kemp & Co. Ltd. as "sports goods". The sports goods were eligible for exemption under Notification No. 73/86-C.E., dated 10-2-1986. No such exemption was, however, available to the toys or the component parts of the toys. Proceedings were drawn against M/s. Blow Plast Ltd., M/s Kemp & Co. Ltd. and the various directors and employees of M/s. Blow Plast Ltd. The duty involved was Rs. 60,452.17 and the period involved was July 1986 to December 1986. After observing the principles of natural justice, the Addl. Collector of Central Excise, Aurangabad, confirmed the demand of central excise duty of Rs. 60,452.17, and imposed a penalty of Rs. 25,000/- on M/s. Blow Plast Ltd. ....

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....l for sports/outdoor games, components of cellulose acetate for sports/outdoor games and components of other plastics for sports/outdoor games. They sought exemption under Notification No. 73/86-C.E., dated 10-2-1986 (effective from 28-2-1986) as applicable to the sports goods. They classified their products under Heading No. 95.06 of the Central Excise Tariff which covered articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in Chapter 95. On visit by the Headquarters Preventive Officers to the factory premises of M/s. Blow Plast Ltd. on 14-12-1986, it was found that M/s. Blow Plast Ltd. were manufacturing component parts for different toys which were ....