2001 (1) TMI 313

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....l, Advocate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these two appeals by the same appellant, one against the order of the Commissioner (Appeals), Pune and Commissioner of Central Excise, Pune is eligibility of the goods manufactured to the benefit of Notification 133/86. 2. T....

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....es that commodity manufactured by the appellant continues to be polyester resin, classifiable under Heading 3907.91. This, he says, is by virtue of Note 6(b) to Chapter 39. This note provides that Headings 39.01 to 39.14 also include resin in primary form obtained from another primary form specifying that such conversion from one primary form to another shall amount to manufacture. 4. It i....

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....e of the entry in the notification. 6. The notification does not specify all kinds of polyester resin. It exempts polyester resin classifiable under the two headings of the tariff that it specifies. What the Commissioner implies is that any deeming provision in the tariff will not apply in construing the notification. Where, however, the notification specifically describes the commodity by....

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....soning, it will have to be held that the substance before us continues to be polyester resin classifiable under 3907.99. 7. Even otherwise, it is difficult to accept the Commissioner's order. The opinion of Dr. Jurale, Professor in Polymer Engineering in Maharashtra Engineering Technology, Pune and that of D.D. Kale, Professor of Polymer Technology in the University of Bombay, Department o....