9911796707
TMI Blog1996 (12) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. The appellants were manufacturing electrical insulation tape then classifiable under Tariff Item No. 68 attracting the rate of duty of 12%. Subsequent to the change over to the new tariff, the rate was increased to 15%. The assessees paid the duty but later filed a refund claim holding that the provisions of Notification No. 185/86, dated 1-3-1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Manager (Excise) for the respondents. 3. For settlement of this dispute it is necessary to reproduce the full text of the impugned notification which is as under :- Exemption to certain goods of erstwhile Tariff Item 68 for six months. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1944) as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986). ANNEXURE II 1. No. 56/75-Central Excises, dated 1-3-1975. 2. No. 57/75-Central Excises, dated 1-3-1975. 3. No. 116/75-Central Excises, dated 30-4-1975. 4. No. 12/79-Central Excises, dated 1-3-1986." 4. Annexure-I gives the impression that the benefit of this notification is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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