9911796707
TMI Blog1997 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... 805.48 for the period February, 1980 to July, 1984. 2. The appellants who were manufacturers of aluminium casting falling under erstwhile T.I. 27 filed a classification list in April, 1979 classifying the goods under T.I. 27 and claimed exemption under Notification No. 43/75, dated 1-3-1975. The classification list was approved by the Assistant Collector on 5-10-1979. However, while approving the classification list the Assistant Collector deleted the classification of the goods under T.I. 27 and the claim for exemption under Notification No. 43/75. According to the appellants they were also asked by the Inspector of the Central Excise to surrender their Central Excise Licence on the ground that the goods were exempted wholly from the lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of claim for exemption under Notification No. 43/75 he held that under the said Notification aluminium castings were exempted provided they were manufactured from old aluminium scrap which clearly showed that old aluminium scrap may not be from the virgin aluminium. Further, the Notification does not mention that the scrap should be of virgin aluminium. Hence aluminium ingot manufactured from the said scrap would also be entitled for exemption as the scrap cannot be directly used for the manufacture of castings and had to be converted into ingots. He also held that the Show Cause Notice had been issued more than 6 months after the date of clearance and was, therefore, time barred. 5. The Assistant Collector s order was, however, revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the present appellants they had declared that they were manufacturing aluminium castings from aluminium alloys ingots, there was nothing to show as to whether it was the approving authority who had struck of the said portion or the appellants themselves. Even if the appellants claim in this regard were correct, it only imply that the Assistant Collector did not approve the claim of the appellants for exemption under Notification No. 43/75 in respect of aluminium castings. The Collector (Appeals) also observed that the Assistant Collector had failed to appreciate the possibility of the present appellants striking of the said portion of the declaration. 7. Before us the ld. Counsel for the appellants strictly contended the assumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector (Appeals) and sought for rejection of the appeal. 9. We have considered the submissions and gone through the records. 10. On the question of misstatement and limitation, we find that the Collector (Appeals) has observed that the Assistant Collector failed to appreciate the possibility of the appellants themselves striking of the portion in the declaration filed by them stating that they were manufacturing aluminium castings from aluminium alloys ingots. It is seen from the photo copy of the classification list at pages 15 to 17 of the Memorandum of appeal that against Sl. No. VI relating to non-ferrous castings the relevant entries in Col. Nos. (2), (3) and (9) have been scored off and approval has been given to goods mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 11. On the question of applicability of exemption Notification No. 43/75, as amended, the relevant portion of the Notification is extracted below : Exemption to certain specified types of aluminium products. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the Notification No. 46/70-C.E., dated 1-3-1970, the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling under sub-items specified in the corresponding entry in column (2) of the said Table of Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
