2017 (2) TMI 896

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al) Shri. H. G. Dharmadhikari, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Raju The appellant, M/s. Plascap Industries claimed exemption of the product manufactured by them under Notification No. 4/97-C.E. dated 1-3-1997 under Sr. No. 184 as 'Pencil Sharpeners and blades thereof' falling under Chapter Heading 82 of the Central Excise T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he product. Ld. Counsel also relied upon the literature searched from the internet regarding the pencil cap/extender/sharpener/eraser. The said product has been described in the said literature as safety knives which can be use to sharpen the pencil. 3. Ld. A.R. argued that product manufactured by them is snap-off cutter (paper cutter) and not a pencil sharpener. He argued that it is possible t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions. 5. We find that the product is in the shape of blade, which is covered by plastic shell. The said blade can be taken out from plastic shell by use of button. The blade is divided into number of segment and each segment can be snapped off after use. While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses. The notification No. 4/97-C.E. exempt the penc....