9911796707
TMI Blog1997 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. These are two appeals filed by M/s. Rapicut Carbides Ltd. against the Order-in-Appeal No. 6/AMP/777/DB-241/88, dated 17-10-1988 of the Collector of Central Excise (Appeals), Bombay. It is seen that the appellants had filed one appeal against the said Order-in-Appeal and two separate numbers had been given to the same appeal. As two separate numbers had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Tariff based on the Central Excise Tariff Act, 1985, the Item No. 68 under the Central Excise Tariff was omitted and the goods which were earlier classifiable under Item No. 68 got classified under different headings/sub-headings in the New Tariff. As a consequence, the Notification No. 118/75-C.E., which was specific to the goods falling under T.I. 68 was rescinded. It so happened that no corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the Notification No. 217/86-C.E., dated 2-4-1986 was covered by the provisions of the Central Duties of Excise (Restrospective Exemption) Act, 1986. The Notification No. 217/86-C.E. was issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944. The Tungsten Powder was exempted prior to the change over when used captively in the manufacture of Tool Tips in the factory of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, by and large, the then existing duty structure. It was further mentioned that where the statutory rates of duties were fixed at a level higher than the effective rates, an attempt would be made to continue the effective rates through exemption notifications issued under the Central Excise Rules, 1944 and that any unintended change in the rates of duty would be duly corrected. 3. In keeping t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1987 (31) E.L.T. 244 (Tribunal) had also taken the same view in para 4 of the judgment. 7. In these proceedings, we are not concerned with those quantities, which had been cleared outside the factory and in respect of which the Collector (Appeals) had remanded the matter to the jurisdictional Asstt. Collector of Central Excise (now the Asstt. Commissioner, Central Excise). Insofar as the capt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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