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TMI Blog1988 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ystyrene into which goes styrene, as an input. On 27-2-1980 the Central Government issued a notification No. 6/80 exempting polystyrene from the duty of excise in excess of 27% ad valorem where the resins were manufactured from chemicals derived from raw naphtha. The appellants availed of the notification during the period 7th September 1980 to 31st October 1981. 3. A show cause notice was issued to the appellants on 21-12-1981 by the Superintendent of Central Excise, asking them to show cause why differential duty should not be recovered from them on the ground that the concessional rate of assessment was available only if duty paid input is used in the manufacture of polystyrene, and not imported input is used. The Assistant Collector, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1978 E.L.T. (J416)AIR 1972 Supreme Court 2563. He further submitted that there can be no room for any intendment but regard must be had to the clear meanings of the words in a notification while interpreting it. 7. Shri G.V. Naik, the learned Jt. CDR opposing the arguments submitted that for purposes of interpretation a notification can be compared with another and relied on a judgment of the Bombay High Court in the case of Ashok Traders v. Union of India and another reported in 1987 (32) E.L.T. 262 (Bombay). He submitted that notification No. 6/80 did not refer to customs duty and the meaning of the notification was that Central Excise duly should have been paid. He argued that the phrase "if leviable" occurring in the notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been placed there "by the way" and did not really have any significance. 8. We have considered the arguments of both sides. Before proceeding to discuss the merits of the matter we reproduce the Notification No. 6/80-C.E., dated 17-2-1980 as amended by Notification No. 136/80-C.E., dated 29-8-1980: "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts polystyrene resins, falling under sub-item (1) of Item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and manufactured from chemicals derived from raw naphtha or any other materials, on which the appropriate amount of duty of excise, if leviable, has already been paid, from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but that is not the case here. In this connection we may refer to the observations of Lord Watson in Salomon v. Salomon and Co., 1897 AC 22 at p. 38 :" "Intention of the legislature is a common but very slippery phrase, which, popularly understood may signify anything from intention embodied in positive enactment to speculative opinion as to what the legislature probably would have meant although there has been an omission to enact it. In a Court of Law or Equity, what the Legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact, either in express words or by reasonable and necessary implication." It is an application of this principle that a statutory notification may n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Central Government hereby exempts artificial or synthetic resins and plastic materials specified in column (2) of the Table below, falling under sub-item (1) of Item No. 15-A of the First Schedule to the Central Excises and Salt Act, (1 of 1944), and manufactured from raw naphtha or any chemical derived therefrom, on which the appropriate amount of duty of excise has already been paid, from so much of the duty of excise leviable thereon as is in excess of the duty of excise specified in the corresponding entry in column (3) thereof. TABLE Sl.No. Description Rate of duty 1. 2 3 1. Low-density polyethylene, high-density polyethylene and polypropylene 27 per cent ad valorem 2. Polyvinyl chloride 33 per cent ad valorem 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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