ORDER
D.C. Mandal, Member (T)
1. The question to be decided in this case is whether plastic torches manufactured by the appellants prior to 1.3.1982, but cleared from the factory during the period from 1.4.1982 to 24.4.1982 were liable to pay central excise duty. The lower authorities have held that duty was payable on the goods at the time of clearance.
2. Shri Rangwani has argued that the goods fell under Item 15A(2) of the Central Excise Tariff prior to 1.3.1982. By the Finance Bill 1982, which became an Act on 11.5.1982, Tariff Item 15A(2) was amended and as a result of that amendment plastic torches became classifiable under Item 68 of the Central Excise Tariff. According to Shri Rangwani, prior to 1.3.1982, plastic torches were fully exempted from Central Excise duty by exemption Notification No. 68/71-C.E., dated 29.5.1971. His contention is that the plastic torches on which duty has been demanded by the Department, were manufactured prior to 1.3.1982 when these goods, falling under Tariff Item 15A(2), were fully exempted from duty under the said Notification. Therefore, in terms of the Tribunal’s decision reported in 1988 (33) E.L.T. 108 (Tribunal) in the case of Indian Organic Chemicals Ltd. v. Collector of Central Excise, Madras, no duty was payable on the goods at the time of clearance during the period from 1.4.1982 to 24.4.1982.
3. Shri Chakraborty for the respondent, has argued that in the case of Geep Flashlight Industries Ltd. v. Union of India and Ors., reported in 1985 (22) E.L.T. 3 (S.C.), the Hon’ble Supreme Court has held that plastic torches are classifiable under Item 68 of the Central Excise Tariff and not under Item 15A(2) ibid. So, the goods were excisable prior to 1.3.1982. The argument of the appellant does not stand.
4. We have considered the arguments. The question of classification of plastic torches has been decided by the Hon’ble Supreme Court in their judgment reported in 1985 (22) E.L.T. 3 (S.C.), which is relied upon by the learned Departmental Representative. The decision is applicable to the present case where the goods are plastic torches. Supreme Court has held that plastic torches are classifiable under Tariff Item 68 of the Central Excise Tariff and not under Item 15A(2). Prior to 1.3.1982 (and also from 1.3.1982), Central excise duty was payable on the goods falling under Tariff Item 68. The plastic torches manufactured by the appellants prior to 1.3.1982 were, therefore, liable to pay duty. They were not exempted from payment of duty at the time of manufacture. In the circumstances, duty was to be paid at the time of clearance of the goods. Duty has been correctly demanded by the Department.
5. We do not, therefore, find any justification to interfere with the orders of the lower authorities. As a result, we uphold the impugned order and dismiss the appeal.