2000 (3) TMI 142

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.... (J)]. - Revenue has filed the present appeal being aggrieved with the order of Commissioner (Appeals) vide which he has extended the benefit of Not. No. 14/92-C.E., dated 1-3-1992 to the respondents. Nobody has appeared on behalf of the respondents. Accordingly, we have heard Shri R.K. Roy, learned JDR for the Department. Exemption was claimed by the respondents in respect of their goods 'metalli....

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....lms at the intermediate stage would not deny the respondents benefit of concessional rate of duty in terms of Not. No. 14/92-C.E. The said order of the Commr. (Appeals) is impugned before us. 2. Not. No. 14/92 (serial No. 30) grants concessional rate of duty in respect of goods falling u/h 39.20 subject to the condition that the same are produced out of the goods falling under Heading 39.01 to ....

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....87 circulated under Circular No. 8/97, dated 17-7-1987 wherein it has been held that so long as duty paid bare film can be proved to have been manufactured out of the duty paid plastic materials falling under heading 39.01 to 39.15 such metallised films made from such duty paid bare plastic films can also be treated to have been manufactured out of duty paid plastic materials falling under Heading....