D.C. Mandal, Member (T)

1. The appellants manufacture plastic razors. These razors are made of plastic and iron rod in the stem of the razor. The point to be decided is whether in view of this rod the razor can be said to be an Article of plastic eligible for the benefit of exemption under Notification No. 182/82-C.E., dated 11.5.82, which is reproduced below :-

"In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles made of plastics, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon:

Provided that -

(a) Such articles are produced out of artificial resins or plastic materials or cellulose esters and ethers in any form falling under sub-item (1) of Item No. 15A of the said First Schedule on which the duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid; or

(b) Such articles are produced out of scrap of plastics.

Explanation. - For the purposes of this notification, Plastics' means the various artificial