2000 (9) TMI 319

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.... for the Respondent. [Order]. -  The appellant was engaged in the manufacture of polypropylene ropes of various colours. In order to impart the required colour to these ropes, master batch, a quantity of polypropylene containing concentration of the colour to be imparted, is required. The appellant got such master batches manufactured from the job worker to whom it supplied the plastic ....

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.... manufactured by him and before sending them to the appellant. On the department coming to know of this, notice was issued to the appellant demanding duty on the master batches on the ground that the appellant was considered to be availing of the exemption under Notification 214/86 and therefore liable to pay duty. In addition, penalty was proposed on the appellant and the job worker. The appellan....

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....terial to the job worker has to undertake the responsibility of paying duty on the finished product. Thus the pre-condition to availing of the notification. The supplier of the material also has to back an undertaking to the Assistant Collector that the goods will be used in or in relation to the manufacture of finished product in its factory, or dispose of in any of the other manner specified in ....