2017 (9) TMI 16

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....h Pressure Laminates, Plain Particle Board and Furniture components etc. falling under Chapter 44 of Central Excise Tariff. The resins manufactured by the appellants are consumed captively in the manufacture of their final products, particle boards etc. The appellants are availing exemption under Notification 50/2003-CE dated 10/06/203. The dispute in the present appeal relates to the eligibility for exemption of intermediate products manufactured by the appellant for captive consumption. The resins manufactured by them were held to be dutiable by the Original Authority who confirmed a duty demand of Rs. 6,11,76,142/-. He also imposed a penalty of equivalent amount in terms of Section 11AC of Central Excise Act, 1944. 2. The learned Coun....

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....specifications. The learned Commissioner has erred in observing that the characteristics of the product of the appellant are same with that of the various manufacturers from the website without any evidence. Similarly, referring to the manufacturer M/s Akolite Synthetic Resins, Mangalore, the learned Commissioner have erred in observing that in view of this license granted to them by BIS who are manufacturers and sellers of various resins in the market. Accordingly, the resins manufactured by the appellant are also marketable. We also find that the learned Commissioner have erred in observing that as similar goods have been advertised on the website by various manufacturers, then market must exist there. As the goods have been advertised th....

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....iginal. Admittedly, such glue is based on PF, UF and MF. Thus, in view of the aforesaid admitted facts, as per HSN explanatory notes to Chapter 39, glue manufactured by appellant for use as adhesive is outside the preview of Chapter 39. Admittedly, the glue in question is curried glue to which hardener and other substances are added and therefore, glue manufactured by the appellant is not covered by clause 1 to note 6 of Chapter 39, such glue being not in the form of block, lump or powder. We further find that the preceding decision of this Tribunal in the case of Balaji Action Vilwell Vs. CCE, Meerut reported in 2016 (332) E.L.T. 367 (Tri. - Delhi) is squarely applicable in the facts of the present case. Similar issue was considered by thi....