1999 (6) TMI 90

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.... : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. A.S. Processors, is whether Central Excise duty is payable on plastic tubes falling under Heading 39.17 of the Schedule to the Central Excise Tariff Act, coming into existence at intermediate stage of the manufacture of plastic bags. 2. Shri Jitender Singh, ld. Advocate, submitted that they are clearing the pl....

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....uld not require to pay any duty on the intermediate product. On the basis of such interpretation, the appellants did not pay any duty on the plastic bags. 3. Shri Sumit K. Das, ld. JDR reiterates the findings contained in Order-in-Original and Order-in-Appeal. 4. We have considered the submissions of both sides. It has not been disputed by the appellants that a new product, namely, pla....