Guardian Plasticote Ltd. vs Collector Of Central Excise And Ors. on 18 February, 1986
4 A. His first plea is that by lacquering the asbestos sheets the respondents brought into existence a new category of goods known as lacquered sheets having distinct character and use and were known in the trade as different from the unlacquered asbestos sheets. He relies on the Tribunal judgment in the case of Guardian Plasticote Limited, Calcutta v. Collector of Central Excise Calcutta [1986] 8 ECC-T 71 : (1986) 7 ECR 1 (CEGAT) and in the case of Empire Industries Limited and Ors. v. Union of India and Ors. . He pleaded it has been Held that if the processing of the goods brings into existence a new commodity recognised so in the trade, it is excisable for central excise duty purposes. On the same logic, he pleaded, that the lacquering of asbestos sheets brought into existence a new category of goods. In regard to his plea that lacquering of sheets was a process similar to treatment of metal and wood, he pleaded that the machine imported was a versatile one and could be used for giving a lacquer coating to any material with a flat surface. He stated that the same could be used even for coating plywood. He pleaded that the machine imported is similar to those for providing treatment to metal and wood as lacquering is nothing but a treatment of the surface of the material.