Law: Central Excise and Salt Act, (I of 1944)

Section: 35L

Keywords: Place, Engraving, Production, Liability, Show Cause Notice, Technical Point, Inter Alia, Manufacturing, Levy, Imposition, Government, Premises, Appellate Tribunal, Appellate Tribunal, Description, Period, Constitution, Costs, Province, Change, Order, Consideration, Impugned Order, Customs, Central Excise Duty, Parties, High Court, Manufacture, Fundamental Principles, Goods, Binding, Petition, Natural Justice, Contentions, Determination, Information, Evidence, Privy Council, Notice, Modification, Classification Result: Appeal allowed JUDGEMENT SABYASACHI MUKHARJI, J. 1. This is an appeal under section 35L of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') from the order passed and judgement delivered on 25th April, 1984/4th May, 1984 by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'). The question involved is whether the crude PVC film is dutiable. The appellant is, inter alia, a manufacturer of crude PVC films for the purpose of use in final products such as leather cloth and laminate jute mattings and PVC tapes-both insulation and adhesive. The said crude PVC films are manufactured by the appellant in a continuous process in the factory premises of the appellant which are licensed premises under the Act. The appellant filed classification list No. XIV/75 dated 20th November, 1975 in respect of crude PVC films used for lamination with jute and for tapes claiming that the said PVC films were non-excisable on the ground that the same were non-marketable intermediate products used exclusively for captive consumption. The said classification was approved by the Assistant Collector, Central Excise on 9th December, 1977. 2. There was an order passed by the Appellate Collector on 14th June, 1974 holding that crude PVC films were not marketable and were not liable to excise duty. It is necessary to refer to the Tariff Entry involved in this case. Tariff Item 15-A(2) of the Central Excise Tariff reads as follows: "Articles made of plastic, all sorts including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and…

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