Customs, Excise and Gold Tribunal - Delhi
Stumpp Scheule And Somappa Ltd. vs Collector Of C. Ex. on 31 May, 1993
Equivalent citations: 2002(146)ELT636(TRI-DEL)
ORDER G.P. Agarwal, Member (J)
1. When the case was called Dr. P.V. Jois, Id. Counsel appeared and submitted that he is only pressing the issue whether the metallising of polyester/polyester films amounts to manufacture or not. After stating so he drew our attention to the judgment rendered by this Tribunal in the case of Chemicoat Ltd. v. Collector of Central Excise, 1992 (57) E.L.T. 128 wherein it was held that Metallising/Lacquering of PVC films does not amount to manufacture and hence not liable to duty in terms of Section 2(f) of the Central Excises and Salt Act, 1944. Shri Somesh Arora, learned JDR submitted that whatever was argued on behalf of the Revenue in the said case of Chemicoat Ltd. v. Collector of Central Excise, supra, be taken as his arguments in the present case also.
2. Following the ratio of the judgment rendered in the said case of Chemicoat Ltd. v. Collector of Central Excise, Supra, we set aside the impugned Order-in-Original passed by the Collector of Central Excise, Bangalore and allow the appeal with consequential relief to the appellants, if any, according to law.
3. Before we part it may be stated for the record that in view of the fact that decision rendered in the said case of Chemicoat Ltd. supports the appellant on merits, Dr. Jois, Id. Counsel submitted that he is not pressing the other point(s) taken up in the Memorandum of Appeal.