9911796707
TMI Blog1991 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ses for consideration in this appeal. According to the Department, the 5 year period is to be reckoned from 24-4-1981 i.e. the date of issue of Notification 108/81 while the respondents contention is that the period is to be calculated from 2-4-1984, the date of issue of Notification 83/84 amending the earlier notification so as to bring paper and paper-board within its ambit. 2. The facts necessary for appreciation of the dispute are that the respondents cleared kraft paper at concessional rate from the date of 1st clearance i.e. from 19-8-1979 in terms of Notification 108/81 as amended by Notification 83/84 and also availed the extended period as per amendment to the same notification by Notification 214/84 dated 9-11-1984; calculati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the said goods) from so much of the duty of excise leviable there on as is in excess of the duty calculated at the rate of fifty per cent of the rate of duty leviable on the said goods read with any relevant notification issued under sub-rule (1) of Rule 8 of the said Rules and in force for the time being: Provided that: (i) the said goods are manufactured out of pulp containing not less than seventy-five per cent by weight of pulp made from bamboo or wood or from a mixture of both produced within the same factory in which the said goods are manufactured; (ii) the said goods are manufactured in a factory from which the clearances of paper or paper board falling under Item No. 17 of the said First Schedule are effected f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses of this notification, amount of duty pay able shall be the amount calculated by applying the rate of excise duty leviable on the said goods, but for this notification, to the assessable value of the said goods as approved by the proper officer for the purposes of this notification. Explanation II. - For the purposes of computing the sum-total of the value of the capital investment made on the plant and machinery for the manufacture of the said goods , the face value of the capital investment at the time when such investment was made only shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the said factory or rendered unfit for use prior to the date of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in excess of the amount calculated at the rate of eight per cent of the rate of duty leviable on the said goods under the said First Schedule shall be substituted; (ii) in the first proviso, in clause (ii), for the figures, letters and words 31st day of March, 1984", the figures, letters and words 31st day of March, 1987" shall be substituted; (iii) in the third proviso, for the words the Development Officer of the Directorate General of Technical Development , the words the Development Officer of the Directorate General of Technical Development or by the General Manager of the Industrial Development Bank of India shall be substituted; (iv) after the third proviso and before Explanation I, the following paragraph shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Notification 108/81 was amended so a to extend the period till 31-3-1987. By Notification 214/84 the second proviso to Notification 108/81 relating to the 5 year period was amended so as to provide for a period of years from the date of first clearance of the said goods from such factory or the date of publication of this notification in the official gazette whichever is later. 6. In this case the first clearance of the said goods i.e. kraft paper, was admit tedly effected on 19-8-1979, and therefore, the 5 year period calculated from the date of the Notification 108/81 was fully availed of till its expiry on 23-4-1986. The notification does not contemplate that the 5 year peribd of concession should be made applicable ( kraft paper fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r TI-17(I) became the said goods only w.e.f. 1984, the first clearance of the said goods cannot be computed from 1-4-1979 or thereafter but only from 1984 - there is a fallacy in this argument as the con cept of first clearance cannot be shifted with change in Tariff - it is a fixed, unvarying and constant factor. The appellants contention that there is an anomaly in Notification 83/84 inasmuch as it seeks to bring paper and paper-board within the scope of TI 17(I) w.e.f. 1981 (i.e. from the date of issue of original Notification 108/81) when the items were classified in the Tariff itself only in 1984 is not well founded - there is no anomaly. The main object of Notification 83/84 is to substitute paper and paper-board falling within T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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