2018 (4) TMI 1149

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....al) Shri M. Kannan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent Per Bench The appellant is engaged in manufacture of HDPE fabrics and sacks out of HDPE tapes produced from HDPE granules. The HDPE tapes captively consumed in the manufacture of HDPE fabrics fall under Chapter 39 of CETA, 1985. The appellants availed the exemption under Notification No.221/....

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....st but set aside the penalty imposed on all the appellants. Thus, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the exemption under Notification No. 221/86 dated 2.4.86 would not be eligible to appellant as the final products manufactured by the appellant fall under Chapter 39.23. As per the notification, the finished products....

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.... a later stage. It is also fairly conceded by the ld. counsel that since the Notification No. 217/86 which came into existence only on 2.4.1986, the appellant would be liable to pay duty for a short-period of 32 days prior to 2.4.1986. 3. The Id. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. After several rounds of litigation, the duty dema....

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....n No. 217/86 dated 2.4.1986 was introduced. The relevant portion is reproduced as under: - Sl. No. Description of inputs Description of final products (1) (2) (3) 1. Goods classifiable under any headings of Chapters 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 48, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 (other ....