2016 (8) TMI 198

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....e Appellant argued that Appellant is manufacturer of polyurethane foam & articles thereof, from Ployol, TDI Silicon, Ammine etc. and claimed area based exemption under Notification No.33/99-CE dated 08.07.1999. 3. That Appellant is eligible to exemption as per Sl. No.13(iv) of the schedule annexed to Notification No.33/99-CE dated 08.07.1999. That First Appellate Authority has rejected their claim on the grounds that the product manufactured by the Appellant fall under Central Excise Tariff Heading 39.22 and 39.26 are not made of plastic as the definition of plastic given in Chapter Note 1 of Chapter 39 only considers those materials which are falling under Central Excise Tariff Heading 3901 to 3914 to be the plastic material. 4. Ld. ....

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.....01 to 39.14 can be considered as plastic materials in primary forms and the product manufactured by the appellant are not eligible exemption under Notification No. 33/99-CE dated 08.07.1999. Ld. AR strongly defended the order passed by the First Appellate Authority. 6. Heard both sides and perused the case records. 7. The issue involved in the present case is whether the goods manufactured by the Appellant will be products of plastic or not. Sl.No.13 of the table annexed to Notification No. 33/99-CE dated 08.07.1999 reads as follows: "13. Gas based Intermediate products (i) Gas exploration and Production (ii) Gas Distribution and Bottling (iii) Power Generation (iv) Plastics (v) Y....