{"id":176520,"date":"1983-08-30T00:00:00","date_gmt":"1983-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/plastic-powders-p-ltd-vs-collector-of-central-excise-on-30-august-1983"},"modified":"2017-11-13T07:29:13","modified_gmt":"2017-11-13T01:59:13","slug":"plastic-powders-p-ltd-vs-collector-of-central-excise-on-30-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/plastic-powders-p-ltd-vs-collector-of-central-excise-on-30-august-1983","title":{"rendered":"Plastic Powders (P) Ltd. vs Collector Of Central Excise on 30 August, 1983"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Plastic Powders (P) Ltd. vs Collector Of Central Excise on 30 August, 1983<\/div>\n
Equivalent citations: 1983 ECR 1818 D Tri Delhi, 1983 (14) ELT 2049 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 V.S. Rama Devi, Member (J)<\/p>\n
1. This is a revision application addressed to the Central Government (now transferred to the Appellate Tribunal under Section 35P) against the order-in-appeal No. 478-B of 1979 issued under F.No. 194\/63\/76-CX. V(A) dated 6-11-1979 passed by the Central Board of Excise & Customs, New Delhi.\n<\/p>\n
2.    In  this case,  the  appellants declared their goods  Phenolic resins as  falling  under tariff item No.   15A1(i) of the Central Excise Tariff and claimed  assessment at the concessional rate of 18% ad valorem in terms of notification No. 122\/71 dated 1-6-1971, as amended.\n<\/p>\n
3.    Shri Mookherjee, on behalf of the appellants,  straightway   drew our attention to the aforesaid notification and stated that explanation (iii) of that notification entitles the  appellants for the concessional  rate of duty.   For ready reference, he has quoted the relevant portions of the said  notification as follows :\n<\/p>\n
“…the Central Government hereby exempts artificial or synthetic resins specified in column (2) of the Table below, falling under item No. 15A of the First Schedule to the Central Excises & Salt Act, 1944 (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of the rate specified in the corresponding entry in column (3) of the said Table :\n<\/p>\n
3.    Phenolic resins…\n<\/p>\n
Explanation : For the purposes of this notification :\n<\/p>\n
  …         …          …\n<\/p>\n
(iii) the expression “phenolic resins” means synthetic resins manufactured by reacting any of the phenols with an aldehyde and includes chemically modified phenolic resins and liquid phenolic resins but does not include blends of the phenolic resins with other artificial or synthetic resins.”\n<\/p>\n
He had also drawn our attention to the Judgments of Gujarat High Court (1980 ELT 181) and Bombay High Court (1983 ELT 425) wherein it has been decided that moulding powder is chemically modified phenolic resin but not plastic material. Shri Mookherjee stated that the end product did not lose its character of being phenolic resin but remained the product manufactured out of phenolic resin mixed with inert materials and further no process of condensation, polyaddition or polycondensation where some chemical reaction could take place had occurred. His main contention was that product manufactured by the appellants is Phenolic resin which is known as phenolic moulding powder and is not blended with any artificial or synthetic resin.\n<\/p>\n
4.  Shri  Mookherjee stated that even the Government, by its order No. 270 of 1982, had taken a view that  “Phenol Formaldehyde  Moulding Powder” which is obtained by chemical reaction of phenolic resins with fillers and other additives   for   making   them   fit   for   a particular use does not  cease to be a phenolic resin.    Further  it was stated in  that   order   that”   the   benefit   of notification   No.    122\/71 is   available   to all phenolic resins (except blends of phenolic   resin with  other resins) and that the use of the word “including” in the aforesaid notification could only have  the effect of enlarging the scope of the exemption notification so as  to extend the  benefit even to phenolic resins which are   chemically   modified   and   therefore   this provision which has the effect on enlarging the scope  of the exemption notification could not be interpreted so as to restrict the  benefit of exemption  notification only to so called pure   resins”.    Shri   Mookherjee   lamented   that   though   the    High   Court Judgments  and even  the Government is in the favour of the appellants, in the case before us, the appellants, namely,  the Plastic Powders Pvt. Ltd., Calcutta were denied the  benefit of the notification on the ground that it applies only to “pure resins”.    He also stated that the Government had   withdrawn   a case in a similar matter from the Orissa High Court on 13-11-1980.\n<\/p>\n
5.  Smt. Zutshi   defended   very   vehemently   the   orders of  the   Asstt. Collector as well as   the   Appellate   Collector.   She argued interestingly that the condensation products obtained by reacting phenol  with  Formaldehyde in presence of other chemicals are  physically  modified  by  mixing with different kinds of fillers,  colourants etc.   Such products  are known in the  market as plastic material and, as such, the product in  issue cannot be termed as phenolic resin and, therefore, any exemption given to phenolic resin is not admissible in the case of this product.\n<\/p>\n
6.  Unfortunately,  we are not  in a position to   agree with the arguments of Smt.   Zutshi.    As has  been  clearly  explained  by  Shri  Mookherjee,   the product in  issue does not cease to be phenolic  resin.   Further, it has been in very   clear   terms   provided   in the   explanation   that   chemically   modified phenolic resins add liquid phenolic resins  would get the benefit of the notification.    We are  not  able  to  appreciate  as to  how the lower authorities could bring in the concept of “pure resins” to interpret the  notification. The product manufactured by the appellants is nothing but phenol  moulding powder which is basically a phenolic resin.\n<\/p>\n
7.  In view of the merits as well as the judgments  of various High Courts cited   above,   we   hold   that   the   appellants   were   entitled to  the benefit of notification No. 122\/71 and the appeal  is accordingly allowed with consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Plastic Powders (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 Equivalent citations: 1983 ECR 1818 D Tri Delhi, 1983 (14) ELT 2049 Tri Del ORDER V.S. Rama Devi, Member (J) 1. This is a revision application addressed to the Central Government (now transferred to the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-176520","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nPlastic Powders (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/plastic-powders-p-ltd-vs-collector-of-central-excise-on-30-august-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plastic Powders (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 - 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