- (1.) This appeal is directed against the judgment and order dated 20th May, 2002 passed by the Customs Excise & Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai vide Order No.CII/1570/WZB/2002 in Appeal No.E-2354/96 Bombay.
(2.) The short question for consideration in this appeal is whether ethylene and propylene manufactured by the respondent assessee and used in its factory in the further manufacture of the same goods would be entitled to the benefit of exemption contained in notification no.217/86.
(3.) The respondent assessee M/s National Organic Chemical Industries Limited manufactured ethylene and propylene by cracking raw naphtha in a naphtha cracker. Ethylene and propylene fall under chapter 29 of the Central Excise Tariff Act, 1985 (hereinafter referred to as "the Tariff Act"). During the process of cracking raw naphtha, gases such as methane and ethane automatically emerge as by-products and is an inevitable consequence of cracking of raw naphtha. Methane and the ethane fall under chapter 27 of the Tariff Act.;