9911796707
TMI Blog1998 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... re, some waste is also generated which is also reprocessed but the quantity of such waste is hardly 2. The granules are purchased from the market or imported and they are duty paid. 3. During the course of manufacture, first filament and then yarn comes into existence and thereafter the rope. The yarn itself is classifiable under Tariff Heading 54.06 carrying nil rate of duty as per tariff itself. 4. They had claimed the benefit of Notification 62/87, dated 1-3-1987 in respect of the ropes so manufactured but the lower authorities have sought to deny the same on the ground that no duty has been paid at any stage earlier whereas the benefit of this notification is available only subject to rope being made from yarn on which appropriate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plastic and the polymers so produced and accept that they were exempt from Notification 53/88. There are orders of the Tribunal to the effect that in cases where the goods were wholly exempt from duty or were chargeable to nil rate of duty, it cannot be considered that appropriate amount of duty has been paid. At the same time in this connection, he would draw attention to the fact that there were more than one schools of thought in the Tribunal. However, since the Supreme Court judgment has now been placed before the Bench in view of that, he has nothing to add. 9. We have considered the above submissions. We observe that the learned Counsel s arguments have strong force. The Notification 62/87 allows the benefit thereof in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... looking from different angles, we are inclined to take the view that benefit of exemption from duty can legitimately be claimed by the respondents in respect of those goods referred to in the Notifications under consideration, the raw materials of which were not exigible to any excise duty at all . Thus the Supreme Court has not only held that the goods which were wholly exempt from duty under an exemption were required to be considered as those on which appropriate amount of duty had been paid but extended the concession to inexigible goods also. Hence the ratio would all the more apply in cases where the goods are chargeable to nil rate of duty under the tariff itself, i.e. to put in other words, which were excisable but not dutiable. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
