2002 (9) TMI 103

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.... E/Appeal No. 3841/90-C, dated April 1, 1991 and in Order No. 600/91-C in E/Appeal No. 2031/91-C, dated July 19, 1991. The judgment in Order No. 304/91-C in E/Appeal No. 3841/90-C, dated April 1, 1991 is followed in Order No. 600/91-C in E/Appeal No. 2031/91-C, dated July 19, 1991. 2. The respondent, a manufacturer of sanitaryware, uses plaster of paris as inputs for the final product of sanitaryware. The process involves making of moulds from plaster of paris which are in turn used as inputs for manufacture of sanitaryware. The respondent claimed the benefit of exemption under Notification No. 217/86 (as amended by Notification No. 82/87-C.E.). 3. In these cases, though the Excise authorities declined to grant the benefit of exemptio....

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.... leviable thereon or is chargeable to nil rate of duty. Explanation. - For the purposes of this notification, "inputs " does not include - (i) to ****** (iv) *** "THE TABLE S. No. Description of Inputs Description of final products 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 than those falling under Heading Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) Goods classifiable under any headings of chapter 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, ....