9911796707
TMI Blog1996 (8) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Jyoti Electric Motors Ltd., the issue for our consideration is the applicability of exemption Notification No. 82/72-C.E., dated 17-3-1972 to the electric motors which are marked with voltage 380 and 385. In the applicable Notification the word are only electric motors designed for use in circuits at a pressure exceeding 400 volts. The Department had held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the matter. Under exemption Notification No. 82/72-C.E., dated 17-3-1972, electric motors designed for use in circuits exceeding 400 volts were eligible for concessional rate of central excise duty. The appellants had declared that the electric motors manufactured by them were of 380 and 385 volts. For the period preceding 18-6-1977 they were paying normal duty and had not claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of 7.5 per cent ad valorem. Amendment in Notification No. 82/72 made by Notification No. 189/77-C.E., dated 18-6-1977 In the said notification, for the words, figures and brackets rated capacity exceeding 10 horse power and falling under sub-item 2(ii) of Item N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8% more voltage. 7. There is no dispute that the actual marking on the motors was 380 and 385 volts. No evidence was produced before the Asstt. Collector that such motors marked with 380 and 385 volts were designed for use in circuits at a pressure exceeding 400 volts. The Asstt. Collector had observed that the assessee without actually satisfying the Department that the said motors were entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
