TaxTMI 
TaxTMI 
1998 (10) TMI 158
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....d were availing the exemption under Notification No. 53/88-C.E., dated 18th March, 1988. Since all articles manufactured by the appellants were of plastic and exempt from duty they were not required to take out L-4 licence and follow the procedure prescribed in the Central Excise Rules. 4. M/s Sandvik Asia Ltd. purchased wrenches called Allen Keys from M/s. Kohinoor Engineers, Pune who were the authorised dealers. The duty on these wrenches which are high tensile screw drivers was paid under sub- heading No. 8204.00. 5. These duty paid wrenches were sent to the appellants who fixed a plastic moulding to facilitate easier handling. During the process of this, HDEP moulding, the trade mark of M/s Sandvik Asia Ltd. was also embosse....
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....t the assessee has cleared from the factory are the keys and not merely plastic grips. The product which is sent by the suppliers as per invoices is classifiable as wrench under C.H. 82.04 and the product which is cleared by the assessee is a tool holder classifiable under C.H. 82.07. In view of this the Notification No. 53/88-C.E., dated 1-3-1988 referred by the assessee is not applicable to him. The trade notices referred to by the assessee are applicable to the plastic products only. Whereas what the assessee is manufacturing are Allen Keys, hence trade notices are not applicable to him. 11. We have considered the above submissions. We observe that the whole case is required to be reconsidered by the authorities below. First and fo....