9911796707
TMI Blog1989 (10) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... t dyes Rs. 5,23,528.60 3. 15-A(1) Synthetic Resins Rs. 4,76,740.00 4. 14-D Reactive dyes Rs. 31,856.00 5. 14(I)(4) Pigment Pastes Rs. 5,662.50 Total Rs. 40,34,746.10 On 12-4-1982, the appellants filed a classification list in respect of their products claiming exemption of duty in respect of synthetic resins and pigment pastes for the year 1982-83 under Notification No. 80/80-C.E., dated 19-6-1980: Solubilised Vats falling under Tariff Item 14-D was exempted from Central Excise duty under Notification No. 180/61-C.E., dated 23-11-1961. In the classification list No. 1/82/83 dated 12-4-1982 filed by the appellants, they deducted the value of Solubilised Vats cleared during 1981-82 to the extent of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stated that during the year 1981-82 the appellants cleared Solubilised Vats valued at Rs. 29,90,959.00 without payment of Central Excise duty under Notification No. 180/61-C.E. dated 23-11-1961. Therefore, in the computation of the aggregate value of clearances of all excisable goods from 1-4-1981 to 31-3-1982, they had deducted the said value ofRs. 29,90,959.00 from the total clearances during the said period. This computation has been shown by them in the relevant classification lists filed by them for the year 1982-83. He has argued that since the appellants cleared the Solubilised Vat Dyes free of duty during the preceding financial year 1981-82 under Notification No. 180/61-C.E., the fact that the said notification was a conditional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-D of the Central Excise Tariff were wholly exempted from the Central Excise duty leviable thereon if such dyes were manufactured from any other Dye on which Central Excise duty or C.V. duty of Customs had already been paid. The learned advocate before us has argued that the appellants availed of this notification and cleared the Solubilised Vats falling under Item No. 14-D to the extent of Rs. 29,90,959.00 without payment of duty during the preceding financial year 1981-82. In support of his argument he has drawn our attention to the computation given in the classification list filed for 1981-82. From a perusal of these classification lists, we observe that the appellants stated therein that the Solubilised Vat Dyes to the extent of Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the lower authorities are erroneous. The learned DR has cited this Tribunal's decision reported in 1989 (24) ECR 79 (Cegat) in the case of Chemicals of India v. Collector of Central Excise, New Delhi. In the said case the question of inclusion of the value of clearances of Thinner falling under Tariff Item 68 for the purpose of computation of aggregate value of all excisable goods for the purpose of Notification No. 80/80-C.E. was in dispute. The Tribunal held that the value of Thinners should be included in the aggregate value of clearances of all excisable goods for the purpose of that notification. In the present case, the point of dispute is different. Since Solubilised Vat Dyes falling under Tariff Item 14-D were fully exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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