1998 (7) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 1-3-1988 exempts products falling under Chapter 28 or 29 of the Schedule to the CETA if they are used in the manufacture of goods falling under sub-heading 3808.10 of the Tariff, the respondents are manufacturing phosphorous trichlorides which is used captively in the manufacture of trimethyl phosphite falling under Chapter 29 of the Central Excise Tariff. As trimethyl phosphite is not falling under sub-heading 3808.10, the benefit of Notification is not available to the respondents as the conditions of the Notification have not been satisfied. 3. Shri Prakash Shah, learned Advocate, submitted that trimethyl phosphite manufactured by them is being cleared following Chapter X procedure for manufacture of insecticides/pesticides fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore the final product emerges, that cannot be, by itself, a ground for rejection of the claim in the absence of any such condition in the Notification. In any eventuality, in this particular case, not only the white/yellow phosphorus but the above three intermediate products are also mentioned in the Annexure and all the final products have been claimed to be pesticides/insecticides falling under Chapter 38.08. Finally he relied upon the Tribunal's Final Order No. 78/98-C, dated 24-2-1998 in their own case. In reply, Shri Madan contended that annexure to the Notification contains both the products phosphorous trichloride and trimethyl phospite and it follows from this unit is not the technological necessity that phosphorous trichloride has....