MONTEX GLASSFIBRE INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "cegat") , New Delhi dated 22-3-2000.

(2.) The question is whether the appellants are entitled to the benefit of notification No. 52/86 dated 10-2-1986. This notification granted exemption from duty in respect of goods specified in the schedule thereto. Item 11 of the schedule reads as follows:thus, it is to be seen that any goods which had been impregnated, coated, covered or laminated with plastics or varnish were not entitled to the benefit of notification.

(3.) As the appellants had claimed benefit of the notification, they were issued show-cause notices. In reply they claimed that their goods were not impregnated, coated, covered or laminated with plastics and varnish. They claimed that their goods were coated with resins which were not plastic. They contended that resins are a different item from plastic and therefore they were entitled to the benefit of the notification. Their contention has not been accepted by any of the authorities including CEGAT.