9911796707
TMI Blog1997 (7) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhat, President]. Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. 2. Appellant, engaged in the manufacture of Patent and Proprietary Medicines falling under erstwhile T.I. 14E was exporting a part of the goods manufactured and clearing the remaining part for home consumption, but paying duty on the entire clearances enjoying b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that in case the demand was to be confirmed, rebate of an amount equal to the same has to be granted, since the goods had been exported subject to rebate claimed. The Additional Collector of Central Excise, Vadodara overruled the contentions on merits and confirmed the demand subject to the claim of the assessee for rebate. This having been confirmed by the Collector (Appeals), the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the medicines cleared by him, the retail price of which is specified in the said price list. If the Notification was not applicable to medicines cleared for export, the duty payable would be the tariff rate of duty on the assessable value arrived at under Section 4(1)(a) of Central Excise Act, 1944. Exemption is granted over and above the duty which may be calculated on the basis of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be allowed only if exemption is claimed in respect of all medicines cleared by the manufacturer and in respect of such medicines the retail price must be specified in the price list. The words which is specified in the said price list qualify the expression all medicines cleared by him. The assessee may manufacture several varieties of medicines; either all the medicines may be covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, exemption must be claimed. That was precisely what the appellant did. There is no express provision in the Notification excluding the benefit of the Notification to goods cleared for export; nor is there anything in the language of the Notification implying such an exclusion. On the other hand, the language of the Notification and in particular of proviso (iii) is such as to cover al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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