2013 (12) TMI 669

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.... are engaged in the manufacture of Epoxy Resin and Polyamides and cleared the same under Tariff Heading No.3907.30.10 and 3908.90.90 respectively. By show-cause notice dated 31.10.2011, it has been alleged that they have manufactured resin and hardener and cleared in small packs of 25 Kilograms and below in sets from which will be classified under Tariff Heading 3506 of the CETA, 1985. It has been....

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....sin and hardener in bulk and in packed condition. It varies from 100 gms. to 220 kgs. depending upon the product variants. He relied upon the decision of the Tribunal in the case of Plastic Ltd. Vs. Collector of Central Excise - 1998 (101) ELT 120. It has been held that classification of goods is to be determined on basis of the condition in which the product is removed from the factory and subseq....

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....ms. and clears the same to the depots of M/s. Huntsman Advanced Materials, Mumbai. It is also stated that M/s. Goodwill Enterprises, Goa, repacked the material and cleared the goods under sub-heading 3506.1000 on payment of duty under Section 4A of the Act, 1944. In support of his contention he places sample copy of invoices. He also places specimen copy of the packing material of hardener and res....

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....On a query from the Bench, the learned consultant submits that the goods were cleared even in 500 gms. Prima facie, we are satisfied with the submission of the learned AR. The learned AR strongly relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner Vs. Convertor Adhesive & Chemicals (P) Ltd. - 2006 (199) ELT 194 (SC). The submission of the learned counsel in respect of....