9911796707
TMI Blog1996 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 as applicable prior to the introduction of the new Central Excise Tariff under Schedule to the CETA, 1985, and Notification No. 213/86-C.E., dated 25-3-1986 as applicable after 1-3-1986 on introduction of the new Central Excise Tariff. Under Notification No. 167/79-C.E. the parts and accessories of motor vehicles and tractors including trailers were exempted from the whole of the duty of excise leviable thereon if such parts and accessories were intended for use in further manufacture of excisable goods either in the factory in which they were manufactured or in any other factory of the same manufactures or of another manufacturer subject to certain procedural safeguards. Under Notification No. 77/85-C.E. and Notification No. 213/86-C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have carefully considered the matter. 4. Under exemption Notification No. 167/79-C.E., dated 19-4-1979 (as amended) issued in exercise of the powers confirmed by sub-rule (1) of Rule 8 of Central Excise Rules, 1944, the exemption from the whole of the duty of excise leviable on the parts and accessories of motor vehicles and tractors including trailers, had been provided when such parts and accessories are intended for use in further manufacture of excisable goods either in the factory in which they were manufactured or in any other factory. This exemption was complete and un-conditional when the parts and accessories were used in the factory of manufacture. For the use in another factory of the same manufacturer the Proper Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servance of Chapter 10 procedure had been prescribed subject to which the exemption was available. It does not mean that the excisable goods were not exempt from the whole of the duty of excise leviable thereon. This exemption Notification No. 167/79-C.E. is not an exemption based on the value or quantity of clearances and the exemption related only to the use in further manufacture of excisable goods. 7. The Collector of Central Excise (Appeals), Bombay had observed as under :- With a views to examining the issue, it is necessary that Notification No. 77/85 read with Notification No. 213/86 is understood. The explanation II appended to Notification No. 213/86, provides as follows, (a) the clearances of excisable goods which are charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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