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P.C.JAIN, S.V.MARUTHI
Jyoti Plastic – Appellant
Versus
Collector of Customs – Respondent
S.V. Maruthi, Member (J)
1. The dispute relates to the classification of plastic pipes, tubes and fittings and bolts and nuts and gears for electroplating barrels.
2. The appellants are a small scale industry engaged in the manufacture of articles of plastics. Prior to 1st March, 1986 articles of plastics are exempt from payment of duty. Therefore, with effect from 1st March, 1986, they started filing classification list classifying the plastic pipes, fittings, tubes, bolts and nuts under Tariff Heading 39.17 and 39.22.90 respectively and claimed exemption under Notification No. 132/86. With effect from 14-4-1986 classification list No. 193/86-87 was filed claiming under Heading 3917 and exemption under Notification No. 132/86 for pipes and fittings. Similar classification lists were filed upto 3-3-1988. All the classification lists filed by the appellants were approved by the Central Excise authorities. The appellants also filed RT 12 for the months of Feb. 1987, June, 1987, Nov., 1987 and Dec. 1988. Therein they have claimed the benefit of exemption. The appellants have adopted the invoice price for assessment. Therefore, they were enclosing invoices with RT returns for the pu
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