9911796707
TMI Blog1996 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Lajja Ram, Member (T)]. The point for consideration in this appeal filed by M/s. VXL India Ltd. is the stage of payment of Central Excise duty in respect of blended wool tops falling under Item No. 43 of the old Central Excise Tariff. The Tariff description was as under :- Wool tops and carded gilled slivers containing, in either case, more than fifty per cent by weight of wool c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The learned counsel referred to the amendment in Rule 9 to say that when the pure wool top is removed for producing blended wool tops, it is a removal and excise duty was chargeable at that stage. We find that the Tariff Entry covers all types of wool tops and carded gilled slivers in which the wool content was pre-dominant. Here when the pure wool top was removed for production of blended woo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court had held in this decision that the intermediate goods were liable to pay duty even if produced in a continuous process. They were examining the legality of the retrospective effect to Rules 9 and 49. As we have observed above, in the case before us the process of manufacture of wool tops in so far as it [related] to blended wool tops was a continuous process and when the wool tops [were] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended wool tops. Their plea is not tenable for two reasons. First, the word Consumption occurs in the rule in juxtaposition with export and thus stands for home consumption or removal into the home market. Secondly, the appellants case is one of captive use which is covered by a separate and more specific expression in the rule - for ..... manufacture of any other commodity. If such captive u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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