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TMI Blog1989 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore himself is the appellant in Appeal No. E/2958/85-A. Briefly, the facts are that M/s Karnataka Soaps Detergents Ltd. manufacture soap, detergent products etc. The soap manufactured by them is assessable under the erstwhile Tariff Item 15-CET. They used rice bran oil in the manufacture of washing soap and claimed concession of Excise duty under Notification No. 25/75-C.E., dated 1-3-75. This notification is one which seeks to give exemption of duty on the soap manufactured from indigenous rice bran oil or from a mixture of such oil in order to serve as an incentive for use of rice bran oil. The department found, on scrutiny of the price list and other duty-paying documents relating to washing soap, in respect of which, the incentiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was nothing in the said notification that the concession would be available only where the benefit of exemption was passed on to the customers. He also supported the Collector s order in so far as the question of limitation was concerned. 3. Shri S. Krishnamurthy, the learned SDR appearing for the Appellant Collector contended that the issue of the effective assessable value under Section 4(4)(d)(ii) is squarely covered by several decisions of the Tribunal and of the High Courts and cited and relied upon the case of M/s Spic India Limited v. Collector of Central Excise, Madras - 1984 (18) E.L.T. 103 (Tribunal) and the case of Union Carbide India Ltd. v. C.C.E. reported in 1983 (12) E.L.T. 549 (Tri.) = 1983 ECR 551-D. He further a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea putforth before us that the Explanation to Section 4(4)(d)(ii) would show that incentive exemption notification like 25/75 would also have to be excluded because we find that the amendment made in the Explanation to Clause (d) (ii) of sub-section (4) of Section 4 of the Central Excises and Salt Act, 1944 by the Finance Bill 1984 has been explained at the time of the Budget saying that the effect of the amendment is that for determining the amount of effective duty payable on goods under assessment for the purposes of deduction of such amount from the cum-duty price in order to arrive at the assessable value, the notification providing for the proforma credit of any duty including the countervailing duty of customs, on the raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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