were disallowed by one common order dated 5-12-1974 passed by Assistant Collector of Central Excise, Bombay-I Division. The appeal against the said ... inasmuch as the said products were medicated plasters, manufactured to pharmacopeial or similar specifications and that the Assistant Collector's view that zinc oxide
purchase of plastic spools used in the manufacture of adhesive plaster tapes. The Assistant Commissioner of Sales Tax took the matter in suo motu revision ... Assistant Commissioner of Sales Tax, revisions were filed by the dealer before the Tribunal. The Tribunal confirmed the decision of the Assistant Commissioner of Sales
Assistant Collector of Excise and Customs, whereby he proposed to classify Handyplast under Item 14E on analogy of Belladona plaster and required the petitioners ... April, 1974 and ultimately, by his Order dated 16th September, 1974, the Assistant Collector withdrew the above-mentioned show cause notice. As a result
partnership firm carrying on business of manufacturing Belladonna Plaster 'Porofix'. Adhesive Plaster and porofix Corn tapes. The petitioner is a small scale industry ... Assistant Collector, Central Excise,
Jamnagar, as to whether surgical dressing were liable to excise duty. As that juncture, the petitioner was informed by the Assistant
taken on procession and not permit the idols made up of Plaster of Paris or hazardous materials or painted with prohibited polluting chemicals.
(3). seize ... petitioner ... Mr.V.Elangovan
For respondents ... Mr.T.N.Rajagopalan
Government Pleader
Assisted by
Mr.S.Kamalesh Kannan
Government Advocate
partnership firm carrying on business of manufacturing Belladonna Plaster 'Porofix', adhesive plaster and porofix corn tapes. The petitioner is a small scale industry ... Assistant Collector, Central Excise, Jamnagar, as to whether surgical dressings were liable to excise duty. At that juncture, the petitioner was informed by the Assistant
materials, adhesives, glues and paints. The appellants have been clearing Superfine Spray Plaster packed in 25 kg. PP bags to M/s. NCC Maytas ... 2003 informed the Assistant Commissioner of Central Excise, Nalgonda Division that they had received Purchase Order for supply of Superfine Spray Plaster in bulk from
stone, Plaster, Cement, Asbestos, Mica or similar materials not elsewhere specified or included". After taking into account the respondents' submissions, the Assistant Collector
analysis were not intimated to them.
6. They contend that the Assistant Collector had proceeded to classify the product mainly on the basis ... contended by them that the product is merely being used for plastering purposes and cannot be held to be 'cement', as the product
contended that the Collector (Appeals), in first order in appeal, directed the Assistant Collector to adjudicate de novo after proper examination of the Test report ... forth their case; that the direction did not imply that the Assistant Collector was not required to look into the question of admissibility
