2000 (3) TMI 331

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....ss and M.P. Devnath, Advocates, for the Appellants. Dr. Ravinder Babu, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in this case relates to excisability of punched dobby cards of plastics, made in the factory of the appellants herein - according to the Revenue, punched dobby cards of plastic are excisable goods falling for classification under CET Sub....

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....n looms to obtain woven design on fabrics amounts to manufacture of a product classifiable under CET Sub-heading 3926.90 (plastic dobby cards) and 4823.90 (paper dobby cards). The argument of the assessee that the activity of punching does not result in the manufacture of a distinct commercial commodity having new name, character and use has been rejected. This decision has been relied upon in the....

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.... Headings 39.01 to 39.15 ibid as required under the relevant Sl. Nos. of the above Notifications, we agree with the learned Counsel that attention of the Bench was not drawn to certain Board's Circulars on this issue. The Board's Circular No. 44/90-CX.3 dated 22-8-1990 has been taken note of in the case of Collector of Central Excise, Bhubaneshwar v. Eleconmet Ltd. reported in 1999 (108) E.L.T. 79....

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.... the matter for the purpose of verification for satisfaction of the Assistant Commissioner as to whether the polyester films out of which end punched dobby cards and subsequently body punched dobby cards are manufactured had discharged duty liability under Headings 39.01 to 39.15. If the Assistant Collector is so satisfied, then he shall extend the benefit of Notification 132/86 as amended by Noti....