{"id":229219,"date":"2005-10-18T00:00:00","date_gmt":"2005-10-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-hardcastle-and-waud-mfg-co-ltd-on-18-october-2005"},"modified":"2015-07-09T17:50:50","modified_gmt":"2015-07-09T12:20:50","slug":"commissioner-of-c-ex-vs-hardcastle-and-waud-mfg-co-ltd-on-18-october-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-hardcastle-and-waud-mfg-co-ltd-on-18-october-2005","title":{"rendered":"Commissioner Of C. Ex. vs Hardcastle And Waud Mfg. Co. Ltd. on 18 October, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. vs Hardcastle And Waud Mfg. Co. Ltd. on 18 October, 2005<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, Vice-, A M Moheb<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Vice-President<\/p>\n<p>1. The respondents herein who are manufacturers of coating paints based on epoxide resins, and pure polyester resins falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985, filed classification list dated 4-3-1993 classifying epoxide resins &#8211; hawcoplast powder coating\/paints under CET sub-heading 3907.30, and hawcoplast powder coating\/paints in PP (pure polyester) under CET subheading 3907.99 claiming concessional rate of duty of 20% ad valorem in terms of serial Nos. 7 and 10 of the table to notification 133\/86-C.E., dated 1-3-1986. The department was of the view that the concessional rate of duty claimed by them was not admissible as the items in dispute were not epoxide resins or polyester resins per se, but products based on such resins with distinct identity as coating powders in trade parlance. The department was further of the view that the goods were assessable to duty @ 30% ad valorem in terms of Serial No. 23 to notification 15\/94, dated 1-3-1994 and hence differential duty of 10% had been short-paid by them during the period covered by these appeals. Show Cause Notices were issued on the above basis, proposing recovery of differential duty. The Commissioner (Appeals) set aside the adjudication orders, following the Tribunal&#8217;s decision  in the case of CCE, Meerut v. Asian Paints, and allowed the appeal of the assessees. Hence these appeals by the Revenue.\n<\/p>\n<p>2. We have heard both sides.\n<\/p>\n<p>3. The learned SDR submits that the issues in dispute relate both to classification of the products &#8211; according to the adjudicating authority both products fall for classification under CET sub-heading 3926.90, and to the admissibility of the benefit of concessional rate of duty in terms of Notification 133\/86, dated 1-3-1986. However, this contention is not tenable as it is clear from the Show Cause Notices that the Revenue does not dispute that the items in question fall under the headings claimed by the assessees and the show cause notices proceed only to deny the benefit of concessional rate of duty under Notification 133\/86. We are fortified in our view by the reference in the show cause notices themselves to the admissibility of concessional rate of duty of 35% ad valorem in terms of Notification 14\/92, dated 1-3-1992 as amended vide Notification 20\/93, dated 1-3-1993, as Serial No. 43 of Notification 14\/92 which the department states in the notices as being the relevant notification to cover the products in dispute, itself covers only &#8220;all goods, other than polyurethanes falling under CET sub-heading 3909.60 and waste, parings and scrap of flexible polyurethanes foam falling under Chapter Heading 39.15, and falling for classification under Chapter Headings 39.01 to 39.15.&#8221; In other words, since the question of eligibility to the benefit of concessional rate of duty under serial No. 43 of notification 14\/92 arises only if the goods fall for classification under Headings 39.01 to 39.15, there is a tacit acceptance by the Revenue that the two resin powders which are the subject matter of these appeals, fall for classification under Heading 39.07. This being so, the only question left for determination is whether the products are covered by Notification 133\/86 at serial Nos. 7 and 10 of the table annexed thereto. We find that in the decision relied upon by the Commissioner (Appeals), the Tribunal has extended the benefit of Notification 133\/86 to epoxide resins and polyester resins falling under CET sub-headings 3907.30 and 3907.99, respectively. We also note that in the case of CCE, Calculta-II v. Berger Paints India Ltd. , the Tribunal has extended the benefit of Notification 133\/86 to mixtures of epoxide resins\/polyester resins.\n<\/p>\n<p>4. In the light of the above decision and also noting that the notification in question does not restrict the availability of concessional rate of duty only to primary forms of epoxide resins and polyester resins, and further noting that even as per Note 6 to Chapter 39, powders are treated as primary forms for the purpose of Headings 39.01 to 39.14 and that the HSN Explanatory Note to Chapter 39 sets out that any powder form resins may consist of unplasticised materials which may incorporate fillers, colouring matter or other substances such as stabilisers, chiefly intended to give the finished products special physical properties or other desirable characteristics, and in the absence of any evidence adduced by the Revenue to show that the additions to the epoxide resins\/polyester resins were other than those permitted as per the HSN and also in the light of the explanation to the notification which states that the expression &#8216;resins&#8217; shall be taken to include moulding powders of such resins also, we hold that the products in dispute have rightly been held to be eligible to the benefit of concessional rate of duty of 20% ad valorem as per serial Nos. 7 and 10 of the table to the notification, uphold the impugned orders and reject the appeals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of C. Ex. vs Hardcastle And Waud Mfg. Co. Ltd. on 18 October, 2005 Bench: J Balasundaram, Vice-, A M Moheb ORDER Jyoti Balasundaram, Vice-President 1. The respondents herein who are manufacturers of coating paints based on epoxide resins, and pure polyester resins falling under Chapter 39 [&hellip;]<\/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":[1],"tags":[],"class_list":["post-229219","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. Ex. vs Hardcastle And Waud Mfg. Co. 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