UNION OF INDIA Vs. RAISH PLASTIC

JUDGEMENT

(1.) THESE 15 special appeals before us arise out of a common judgment dated May 6, 1982, passed by a learned Single Judge, by which he allowed 15 writ petitions, which have given rise to these appeals and declared that acrylic plastic sheets/tubes and plastic bangles do not attract excise duty under Central Excise Tariff ('the Tariff') Item No. 15A(2), of the First Schedule to the Central Excises and Salt Act, 1944 (No. 1 of 1944) (for short 'the Act'), and the appellants, who were non -petitioners in the writ petitions, were restrained from levying excise duty on the aforesaid products.

(2.) THE question involved in these special appeals is common and so, they were heard together and we consider it proper to dispose of them by a common order.

(3.) THE writ petition was contested by the appellants. It was stated in the reply that the petitioners -respondents are engaged in the manufacture of A.P. bangles only, but they first manufacture A.P. bangles tubes made of plastic material manufactured out of virgin or regenerated monomer. These A.P. bangles tubes are then cut in the shape of bangles of various thickness according to the requirements of the customers. The defence taken was that the A.P. bangles tubes are articles made of plastic falling under Tariff Item No. 15A(2) of the First Schedule to the Act. In the reply, the respondents stated the details of manufacturing process. It was further stated that the petitioner -respondents cannot claim any exemption under Notification No. 38/73 dated March 1, 1973, as amended by Notification No. 174/73 dated September 6, 1973 and further it was stated that the exemption contained in Notification No. 38/73 as amended, is applicable to A.P. sheets and not to A.P. Bangles tubes and as the petitioner -respondents manufacture A.P. bangles tubes, they are liable to payment of appropriate duty right from 1975. It will be clear from the defence taken by the appellants in the reply to the writ petitions that according to them, the petitioner -respondents cannot claim exemption of their products both under Tariff Item No. 15A(2) and Notification No. 38/73 as amended by Notification No. 174/73.