CC & CE Vs. CLARITY ENTERPRISES

JUDGEMENT

(1.) THE issue that arises for consideration in this appeal of the Revenue is the correct classification of the following:

(2.) PVC Film waste The assessee is a manufacturer of PVC compound, rigid/flexible film etc. The above waste arise during manufacture of these items. About the nature of these waste products and the manufacturing process the impugned order has noted as under:

(3.) THE dispute is about the classification and dutiability of wastages mentioned at Sl. Nos. (2) and (3) mentioned above. Assessee claimed classification of these goods under Chapter Sub -Heading 3915.90 as waste, parings and scrap of plastics with exemption under Notification 20/93 (Sl. No. 90) dated 28.2.93. The Assistant Collector disagreed and held that P.V.C. compound in lump form (Sl. No. 2) was classifiable under 3904.21 if non -plasticised and 3904.22 if plasticised and was liable to duty at the rate of 60% + 25 per kg. In respect of PVC film waste (Sl. No. 3) the order held that they were liable to duty at 60% under sub -heading 3920.11 or 3920.12. The appellants took up the matter in appeal before the Commissioner and that Commissioner accepted the appellants claim and approved classification under sub -heading 3915. This order was passed relying on the decision of this Tribunal in the case of CCE, Vadodara v. Dura Foam Industries, 1988 (15) ECC 337 (T) : 1988 (33) ELT 723 (T). In the present appeal filed at the instance of the Commissioner of Central Excise, it is being submitted that the order in original was correct and legal, inasmuch, as it is in conformity with Chapter Note 6(a) and 7 of Chapter 39.