1991 (10) TMI 47

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....of March, 1982 is relevant because after 1st of March, 1982 Explanation III has been added to Central Excise Tariff Item 15A which is the relevant item for the purpose of imposition of countervailing duty on acrylic sheet scrap. The relevant Tariff Item 15A prior to 1st of March, 1982 was as follows: 15A. "ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIALS AND CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF. (1) The following artificial or synthetic resins and plastic materials, and cellulose esters and ethers, in any form, whether solid, liquid or pasty, or as powder, granules or flakes, or in the form of moulding powders, namely :- (i) Condensation, polycondensation and polyadditional products, whether or not modified or poly....

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....risation and co-polymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and poly-methacrylic derivatives, coumaroneindene resins); regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemicals derivatives of cellulose, plasticised or not ( for example, collodions, celluloid); vulcanised fibre; hardened proteins (for example, hardened casein and hardened gelatin); natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of esinic acids (ester gums); chemical derivatives ....

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....ylic plastic scrap was imported prior to 1st of March 1982. The Division Bench held that 'Acrylic plastic scrap' would fall under Central Excise Tariff Item 68 and not under Central Excise Tariff Item 15A, as Item 15A does not cover scrap. In view of this decision, in respect of' Acrylic sheet scrap' which has been imported prior to 1st of March 1982, the scrap is classifiable for the purpose of countervailing duty under Central Excise Tariff Item 68. 4. In the case of Acrylic sheet scrap which is imported after 1st of March 1982 the position is no different. The goods imported by the petitioners are scrap from acrylic sheets. Acrylic sheets fall under Central Excise Tariff Item 15A(2). The petitioners submit that scrap arising from arti....

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....be classified under residuary Tariff Item 68 of the Central Excise Tariff for the purposes of countervailing duty. 6. There are observations to a similar effect made by the Tribunal in another case of Paresh Products v. Collector of Customs, Bombay reported in 1987 (31) E.L.T. 308 (Tri.). Our attention is also drawn to Civil Appeal Nos. 2718-25/1985 along with Civil Appeal Nos. 1854-57/91, 2181-82/86 and 1439/88 before the Supreme Court. These included an appeal from the decision of M/s. Paresh Products. These appeals from the decision of the Tribunal on the same point were summarily dismissed by the Supreme Court. 7. Mr. Rege who appears for the respondents in these matters before us, also agrees that appeals and/or Special Leave Pet....