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TMI Blog1990 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the eligibility of the appellants for the benefit of exemption under Notification 103/61-C.E., dated 20-4-1961. 2. The appellants are manufacturers of Synthetic Organic Dyes falling under Tariff Item 14-D of the First Schedule to the Central Excises Salt Act, 1944. They claimed refund of countervaili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chakraborty, learned DR for the respondents. 4. For the purpose of resolving the dispute involved herein, it would be relevant to set out Notifications 103/61 and 104/79. Notification 103/61 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts synthetic organic dyestuffs, manufactured wholly or partly out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, figures, letter and brackets, Section 2-A of the Indian Tariff Act, 1934 (32 of 1934) the words, figures and brackets Section 3 of the Customs Tariff Act, 1975 (5 of 1975) shall be substituted :- (b) after the first proviso, the following proviso shall be inserted, namely :- Provided further that no credit of countervailing duty shall be allowed in respect of any material or componen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to Notification 103/61 by amendment on 19-6-1980). The period of refund in this case is from 1-11-1979 to 20-4-1980. In view of the categorical and unequivocal wording of Notification 103/61, we are of the opinion that the appellants are covered by 103/61 and are therefore entitled to the benefit of the above-mentioned Notification. 6. We set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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