9911796707
TMI Blog1987 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... said order the Collector of Central Excise (Appeals) New Delhi, hereinafter called Collector (Appeals), confirmed the demand of duty subject to certain abatements in valuation as set out in para 4 of his order. The respondent has also filed a cross-objection urging that demand for duty under Tariff Item 68 is unsustainable as the goods in question Micronutrient have been, in a later decision of the Tribunal Radhika Vitamalt Pvt. Ltd., New Delhi v. Collector of Centra) Excise, Meerut - 1985 (21) E.L.T.920 (Tribunal), held classifiable as Fertilizer under Tariff Item 14HH. 2. The facts of the case are little strange. The respondents were engaged in the manufacture of Micronutrient commonly known as Zinc Sulphate with the aid of power for q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accounts etc. were also made but these are not very material for the present appeal. After following usual procedure the Deputy Collector of Central Excise and Customs, Chandigarh by order dated 21-7-1981 held that the respondents between the period 1-4-1979 to 21-2-1980 manufactured and cleared Micronutrients Zinc Sulphate falling under Tariff Item 68 without payment of Central Excise duty in the excess quantity of the value of Rs. 3,55,763 over and above the permissible exemption limit of rupees fifteen lakhs under Notification 89/79, dated 1-3-1979. He allowed certain deductions to be made from the value on account of freight and discount. He ordered confiscation of 91 M.T. of Zinc Sulphate valued at Rs. 76,440 with option to the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mould the relief in a case according as the circumstances of the case and the ends of justice require. She submitted that the lower authorities had allowed benefit to the respondents upto the value of rupees fifteen lakhs clearance under Notification 89/79-C.E., dated 1-3-1979 which is applicable only to goods falling under Tariff Item 68 of Central Excise Tariff. Now that Micronutrient Zinc Sulphate, according to the Tribunal, is classifiable not under Tariff Item 68 but as Fertilizer under Tariff Item 14HH of the Tariff benefit of this exemption under the notification upto value of clearance would not be available to the respondents. She submitted that even if restoration of redemption fine and penalty ordered by the Deputy Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f as may be called for in the circumstances of the case and the ends of justice might require and the cross-objection by the respondents for setting aside the demand of duty on value in excess of Rs. 15 lakhs confirmed by the Collector (Appeals), we cannot lose sight of the fact that the respondents have been granted benefit of exemption under Notification 89/79-C.E., dated 1-3-1979 on clearance upto Rs. 15 lakhs. This benefit would have been available only if the goods fell under Tariff Item 68. Goods, however, according to later decision of the Tribunal are found to be falling under Tariff Item 14HH and on this Exemption Notification 89/79-C.E. and concession therein would not have been available to the respondents. There is, however, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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