TaxTMI 
TaxTMI 
TaxTMI 
2015 (5) TMI 1094
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....aimed exemption under Notification No. 8/96-C.E., dated 23-7-1996. The appellant's premises was visited on 3-9-1996 and investigation conducted thereafter. According to the Revenue, the assessee had manufactured pre-pegs for which they had claimed exemption under Notification No. 67/95-C.E., dated 16-3-1995 if used in the manufacture of dutiable final products. While they had declared the saleable pre-pregs and the pre-pregs used for captive consumption in the manufacture of dutiable goods in the classification list filed by them, they had not declared the pre-pregs consumed captively in the manufacture of exempted goods. They did not issue invoices in respect of such clearances nor they kept statutory accounts of the pre-pregs used captive....
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....der, the Commissioner has dropped the proceedings upholding the stand taken by the appellant about the classification. 3. Revenue is in appeal contesting the order on the ground that the pre- pregs manufactured by the appellant was in sheet form only and further it is marketable. Therefore the Commissioner's order is wrong and may be set aside. 4. Heard both sides. Learned AR on behalf of the appellant submits that the pre-pregs manufactured by the appellant has to be classified as sheet only and the classification under CETH 3926.90 is not correct. He relies on the decision of the Hon'ble Supreme Court in the case of CCE v. Wood Polymers Ltd. [1998 (97) E.L.T. 193 (S.C.)]. However, respondents have relied upon the decision in t....
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....mported the material in length of 50 mtrs on the requirement of customers. They are themselves carrying out the activity of cutting to size before it is sold to customers for the purpose of manufacture of Insoles and Midsoles. The term "sheets thereof' should refer to the words 'which should have been cut to size' for the purpose of manufacture of Insoles and Midsoles. The word "thereof' has to be read along with the terms "Insoles and Midsoles". Where sheets has been imported in cut form and being utilised solely for the purpose of manufacture of Insoles and Midsoles, they go along with it in terms of the entire reading of the terms of the notification. This finding is in line with the view expressed by the Apex Court that the item in roll....
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....ivision v. CCE, Pune [1997 (96) E.L.T. 279 (Tri.)] cotton fabric reinforced industrial laminates and pre-pregs within cotton fabric was held to be classifiable under CETH 3926 90. It was submitted that this decision was overruled by the Hon'ble Supreme Court = 1999 (105) E.L.T. A52 (S.C.). On the one hand the assessee is relying upon a decision of the Tribunal whereas it was submitted that Hon'ble Supreme Court has taken a view against the appellant. 6. Hon'ble Supreme Court had considered the decision of the Tribunal in the case of Formica India Division (supra) and the order passed was as under : "the notice on the SLP stated that the matter appeared to be covered by the decision of this Court in Collector of Central Excise v. Wood....
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....had not come into picture at all. In the case of Nanya Imports & Exports, the Tribunal was considering a similar product and had considered the classification as per the new tariff. Therefore, the decision can be distinguished. Another ground taken in the appeal is that appellant had accepted the classification. The question is not whether appellant had accepted or not. Just because one of the officers of the appellant gave a statement accepting the classification or the appellant filed a classification list claiming classification under a different heading, it does not bar them from claiming the correct classification at a later stage. 7. Further we also notice that in the case of the same appellant, this Tribunal vide 1997 (92) E.L.....