Customs, Excise and Gold Tribunal - Delhi
Bhor Industries vs Collector Of C. Ex. on 27 February, 1991
Equivalent citations: 1991ECR149(TRI.-DELHI), 1991(56)ELT611(TRI-DEL)
ORDER
G. Sankaran, President
1. The issue arising for determination in the present appeal is similar to the one in E/Appeal No. 4609/89-C - Anand Polyrotex v. Collector of Central Excise, Bombay - which was disposed of by Order No. 110/91-C, dated 21-1-91. The Revenue had relied on the provisions of Central Excise Rule, 57F(4)(a) to charge duty on the waste arising during the manufacture of polyethylene film out of duty-paid raw materials. In the aforesaid order the Tribunal held that the said rule by itself was not an authority for charging duty but permitted charging of duty if the waste was otherwise dutiable according to the Tariff and any relevant exemption notification. It was held that waste of plastic arising in the course of manufacture of polyethylene film out of duty-paid raw materials, covered by Chapter 39 of the Tariff Schedule, would not be chargeable to duty. While Shri J.M. Patel, Counsel for the appellant, relied on this order, Shri Jayaraman, SDR, reiterates the Department's contention as discussed in the Tribunal's order as well as in the orders of the lower authorities even while agreeing that the ratio of the decided case would apply to the facts and circumstances of the present case.
2. Having considered the submissions, we see no reason to deviate from the previous decision. Accordingly, the impugned order is set aside and the appeal allowed.