2000 (1) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri B.N. Rangwani, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The Respondents herein are engaged in the manufacture of various goods falling under Chapter 39 of the Schedule to the CETA, 1985. During 1993-94 they filed a classification list seeking classification of printed film under CET sub-heading 4901.90 attracting nil rate of duty stating....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rocess of conversion of plain film into printed film is a process of manufacture and that the product printed film falls for classification under CET sub-heading 3920.39 attracting duty @ 30% ad valorem w.e.f. 1-3-1994 and 25% w.e.f. 16-3-1995, and confirmed the demands. The lower appellate authority set aside the impugned order holding that the process of printing duty paid plain plastic film doe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has to be examined whether the process results in bringing into existence a different commercial commodity, or the original commodity loses its identity and secondly, it is to be determined whether the original commodity will not serve its intended purpose without being subjected to the process of printing. The Supreme Court held that plain unprinted glass bottles are themselves commercial commod....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rinting on duty paid plain plastic film does not amount to manufacture so as to result in a new excisable commodity distinct from plain plastic film. We also find that in the case of Ellora Mechanical v. CCE, Meerut, 1998 (98) E.L.T. 109 the Tribunal has held that the printing of duty paid bare plastic film does not amount to manufacture as plastic film remains plastic film only and no new product....