9911796707
TMI Blog1989 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - The facts necessary for the decision in this matter are that the respondents are engaged in the manufacture of Tractors in Mohali, Punjab. They commenced production in 1974-75. The Central Board of Excise and Customs by an order dated 24-11-1975 exempted them on the ground that the tractors would be manufactured entirely from the indigenous components/raw materials. This order did not say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, exempted from the whole of the duty leviable ..shall not be taken into account .. . However, the Assistant Collector passed an order to the effect that tractors removed under the exemption order of the Board should also be taken into account for the purpose of calculating base clearances. 4. The respondents went up in appeal before the Collector (Appeals). Collector (Appeals) took the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation of Notification No. 198/76 would not exclude the value of goods cleared under exemption order granted by the Central Board of Excise and Customs for calculating base clearance. 6. Shri Mehta, the learned Consultant for the respondents submitted that a Notification should be strictly interpreted. He argued that there is nothing in clause (b) of Notification No. 198/76 to justify any disti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Rule 8 of the Central Excise Rules. In fact, the respondents did not pay any duty on the goods which were cleared under the Board s exemption order. The distinction between Rule 8(1) and 8(2) of the Rules cannot be introduced under this Notification which is clear by itself. It does not contain any words or indication that such a distinction should be made. We, therefore, hold that the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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