9911796707
TMI Blog1997 (11) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... a process of manufacture. The matter relates to the period from 1-3-1986 to 2-4-1986. On 3-4-1986 Notification No. 227/86-C.E., dated 3-4-1986 was issued under which the articles of wood falling under Tariff Hdg. No. 4410.90 of the new Central Excise Tariff were eligible for exemption. In appeal the Revenue had contended that the assembly of Tea Chests from plywood panels was definitely a manufacturing process involving use of nails, aluminium foils etc. and that the plywood panels and Tea Chests are different in name, use, character and also the value. 2. We have heard Shri Sanjeev Srivastva, JDR appearing for the appellant Revenue. On behalf of respondent Shri K. Kanan, Co. Representative is present. He prays for decision on merit. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the provisions of the above Retrospective Exemption Act. 5. In view of the above we find even if the contention of the Revenue is accepted the goods were otherwise eligible for exemption even during the period 1-3-1986 to 2-4-1986. In view of the above provision of the Central Duties of Excise (Retrospective Exemption) Act, 1986. Paras 2 and 3 from the Statement of Objects and Reasons to the Bill as introduced in the Parliament on 12-8-1986 are extracted below : STATEMENT OF OBJECTS AND REASONS 1. The Central Excise Tariff Act, 1985 (5 of 1986), which was passed by Parliament in the Winter Session of 1985, came into force on the 28th February, 1986. This Act provided for a new tariff nomenclature as also rates of duties of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of correcting the unintended levy on certain excisable goods on account of changes made by the notifications issued along with the Finance Bill, 1986. 4. As the notifications issued after the 1st day of March, 1986, under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 cannot be applied retrospectively, it has become necessary to introduce this Bill so as to give retrospective effect from the 1st day of March, 1986, to any such notification, issued by the Central Government on or after the 3rd day of March, 1986 but before the 8th day of August, 1986, which is for the purpose of, or has the object of, - (a) maintaining the effective rates of duties of excise at the level obtaining prior to the 28th day of Februa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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