GAMBAR PLASTICS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE dispute in the petition relates to tariff classification as to whether the product "split Profile' can be classified as sheets/sheeting of PVC and charged to duty under erstwhile T. I. 15a (2) and under Heading No. 3920. 12 of the schedule to Central Excise Tariff Act, 1986 ("the CET Act, 1986" for short) as contended by the revenue or, as other articles of plastic under erstwhile Tariff Item No. l5a (2) and Heading no. 3926. 90 as such exempted under Notification no. 53/68 dated 1st March, 19s8 as contended by the petitioners. The Facts :

(2.) THE petitioner No. 1 is a partnership firm ("the firm" for short), inter alia, engaged in the business of manufacturing PVC Pipes, tubes and profiles of different shapes including subject product "split Profile". The petitioner-firm is duly registered as a small scale industry with the directorate of Small Scale Industries of the State. The petitioner-firm since inception of its manufacturing activities i. e. from the year 1980 had started filing declarations under Notification no. 111/78 to seek exemption under Notification no. 53/88 dated 1st March, 1988 from the payment of excise duty. Such declarations, for the assessment years 1980-81 till 1989-90, were filed and approved by the Range Officer after due verification there of.

(3.) THE petitioners have been declaring its product as "split Profile" classified as ether articles of plastic under erstwhile Tariff Entry 15a (2) and claiming exemption under Notification. No. 53/88ce dated 1st March, 1988 since the said product was fully exempted. An exemption was also sought under Notification No. 111/78 issued under rule 174a from Licensing Control so as to c aim exemption from payment of excise duty. It was granted in favour of the petitioners, with the result, they were allotted Exemption Code numbers by the Excise Department, which the petitioners continued to hold during the years 1984-88.