9911796707
TMI Blog1986 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... the wheels manufactured by them to manufacturers of motor vehicles free of duty for fitment as original equipment of those vehicles. A chronological listing of the statutory changes during the relevant period will facilitate understanding of the issues involved. Pre-1-3-1979 Item 34A of the Central Excise Tariff covered Parts and accessories, not elsewhere specified, of motor vehicles and tractors including trailers and carried the tariff rate of 20% ad valorem. However, by exemption notification No. 99/71-CE, dated 29-5-1971, all parts and accessories of motor vehicles and tractors were made free of duty barring 12 items listed in the notification. Wheels, the subject goods, not being so listed, were thus fully exempt. Another noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 34A, barring the 15 specified items, intended for use in further manufacture of excisable goods either in the same factory or in any other factory. 10-5-1979 (1) Finance Bill, 1979 became an Act. (2) Notification No 187/79-CE, dated 10-5-1979 amended notification No. 167/79-CE, dated 19-4-1979 to - (i) substitute item No. 68 in place of item No. 34A; and (ii) delete the list of 15 items earlier excluded from exemption. 3. The appellants claim was for full exemption under notification No. 75/79-CE, dated 1-3-1979. They made this claim in the classification list filed by them on 9-3-1979 soon after the Budget. On 22-5-1979, they filed another classification list claiming exemption under both notifications Nos. 75/79-CE, and 167/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly, during this intervening period, when notification No. 75/79-CE, dated 1-3-1979 and later notification No. 167/79-CE, dated 19-4-1979 referred to parts and accessories falling under item No. 34A , it meant falling under the old item 34A and not under the revised item 34A. This was made clear also by the second paragraph (which stated the Government s intention) of notification No. 76/79-CE, dated 1-3-1979 which referred to such parts and accessories as have not been specified in the said item No. 34A but classifiable under the said item . Had the Budget change made in item 34A been effective immediately, notification No. 76/79-CE would have been unnecessary because then the non-listed parts and accessories would have straightway fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to certain conditions - of intended use and of observance of the prescribed procedure - and there is nothing on record to show whether these conditions were fulfilled or not. Notification No. 75/79-CE, dated 1-3-1979 also contained similar cSonditions. The lower authorities did not go into the matter of observance of these conditions because they rejected the appellants claim on the short point that the notification did not apply to wheels. 7.To sum up, our conclusion is that during the period from 1-3-1979 to 9-5-1979 the exemption given under notification No. 75/79-CE, dated 1-3-1979 W applied to wheels of motor vehicles and tractors, including trailers. During the period from 19-4-1979 to 1-6-1979, the exemption given under n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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