- (1.) This appeal is against an order of the Customs, Excise and Gold (Control) Appellate Tribunal (for short "CEGAT") dated 25-11-1997.
(2.) Briefly stated, the facts are as follows: The appellants applied for exemption from payment of duty under Notification No. 68/71-CE dated 25-5-1971. The said notification, inter alia, reads as follows: "GSR No. 821: 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, all sorts, falling under Sub-Item (2) of Item 15-A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), except (i) rigid plastic boards, sheeting, sheets, and films, whether laminated or not; and (ii) flexible polyvinyl chloride sheeting, sheets, films and lay-flat tubings not containing any textile material, from the whole of the duty of excise leviable thereon: Provided that (a) such articles are produced out of the artificial resins or plastic materials in any form falling under Sub-Item (1) of the said item, on which the duty of excise or the additional duty under Section 2-A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid; or (b) such articles are produced out of scrap of plastics."
(3.) The appellants also claimed exemption on the ground that the tapes manufactured by them were used for captive consumption and therefore no duty was payable under Rules 9 and 49 of the Central Excise Rules (as they then stood).;