9911796707
TMI Blog1996 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ic content did not exceed 1/6th of the fibres content. This exemption notification was valid upto 28-2-1983. With effect from 1-3-1983, this exemption prescribing effective duty of Rs. 6/- per kg. was not applicable. At the same time, there was another Notification No. 75/82-C.E., dated 28-2-1982, which provided a concessional rate of Rs. 9/- per kg. basic if in the cellulosic spun yarn, non-cellulosic fibre content was also there. There was no time limit built in the exemption notification No. 75/82-C.E., dated 28-2-1982. As per tariff description if in any yarn cellulosic fibre was pre-dominant, it was a cellulosic spun yarn. If the cellulosic spun yarn did not contain any fibre of non-cellulosic origin then a lower rate of duty was appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r office, they had cleared the goods even beyond 1-3-1983 under the classification list already approved. We find that in the classification list for basic excise duty notification No. 74/82-C.E. had been referred to. For special excise duty, Clause 55 of the Finance Bill 1983 dated 28-2-1983 has been mentioned and for additional excise duty on textile and textile articles Clause 57 of the Finance Bill 1983 dated 28-2-1983 had been mentioned. Notification No. 94/82-C.E., dated 28-2-1982 was applicable only prior to 1-3-1983. This date is mentioned in the body of the Exemption Notification itself. Therefore, we don t agree with the plea that the approval of the classification list will extend the validity of this notification beyond 28-2-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts only and at the rates prescribed in the relevant provisions of the law. There were exemptions provided in respect of the given goods. Thus, the exemption with regard to basic excise duty will not apply automatically in the exemption in respect of other levies. In the case of U.O.I. v. Modi Rubber Ltd. 1986 (25) E.L.T. 849 (SC), the Hon ble Supreme Court had held that exemption from duty of excise does not mean exemption also from special excise duty, additional excise duty or auxiliary duty. They have added in case exemption is for special excise duty or additional duty of excise, the recital of the source of power in the exemption notification would invariably be Rule 8(1) but read with the relevant provisions of statute levying s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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