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TMI Blog1992 (11) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ed their eight refund claims for a total amount of Rs. 5,81,597.72 claiming refund of additional duty of customs paid on ex-bonded quantity of Binder Pitch treating the same as wholly exempted under Notification No. 121/62-C.E., dated 13-6-1962. All these eight claims in excess of Rs. 105/- per M.T. were sanctioned by the Assistant Collector, Customs and Central Excise Division, Bhopal for a total amount of Rs. 4,45,053.61 vide C. No. VIII (Cus) 18-2/81/CX-2/4434 dated 14-5-1982. But a part of the claim for amount of C.V. duty @ Rs. 105/- per M.T. was dis-allowed. Against that part of the Order of the Assistant Collector which dis-allowed the claim, the Respondents filed their appeal before the Collector (Appeals), New Delhi who remanded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e various contentions and the cited decisions, there is no doubt that as far as the levy of additional duty of Customs under Section 3 of the Customs Tariff Act, 1975 is concerned, unconditional exemption from excise duty under Notifications issued under Rule 8(1) of the Central Excise Rules, 1944, cannot be ignored. The appeal therefore is allowed with consequential relief to the appellant, if otherwise in order. The appeal is disposed of accordingly." 4. Hence the present appeal by the Revenue. 5. Arguing on behalf of the appellants, Shri M.K. Jain, learned SDR, submitted that the Collector (Appeals) incorrectly invoked Notification No. 121/62-C.E. issued under Rule 8(1) of Central Excise Rules, 1944 for granting exemption from levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. We have considered the submissions. The real controversy in the instant case is in respect of accord of benefit of exemption Notification No. 121/62-C.E., dated 13-6-1962 issued under Rule 8(1) of the Central Excise Rules, 1944. According to the Revenue, the benefit would be available only with reference to Central Excise Duty payable under the CET, if the goods have been manufactured in India and that the benefit of Notification could not be availed with reference to liability for payment of additional duty of customs under Section 3(1) of CTA, whereas the case of the Respondents is that the exemption for payment of Central Excise duty under a Notification issued under the Central Excises and Salt Act, 1944 will also apply with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In respect of items falling under S. Nos. 3 and 8, in particular, the actual users may be private individuals or authorities and need not necessarily be manufacturers using the goods in question is an industrial process" in a narrow sense of that term. For instance, any computer room, hospital or factory purchasing parts of refrigerating and air-conditioning appliances and machinery for use in the computer room, hospital or factory would be entitled to claim the concession by following the prescribed procedure. Only, for claiming a concession in excise duty the user should be the manufacturer himself or he must have made the purchase from a manufacturer liable to pay excise duty on the item whereas in regard to a claim for CVD concession, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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