9911796707
TMI Blog1998 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) Ltd., were engaged in the manufacture of cigarettes. In addition to the clearance on payment of duty, they were also drawing the loose cigarettes for test purposes and research development within the factory. Under Notification No. 34/87-C.E., dated 1-3-1987, the effective rates of duty were prescribed on the cigarettes being cigarettes packed in approved packages. As the cigarettes drawn for test purposes and research development were not packed in approved packages, the respondents were paying central excise duty at the tariff rate in respect of such cigarettes drawn for test purposes and research development. On 20-3-1990, Notification No. 34/87-C.E. was rescinded by Notification No. 86/90-C.E., dated 20-3-1990. At the same time, Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cigarettes of the description specified in column (1) of the Table below and falling under sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) as is in excess of the amount calculated at the rates specified in the corresponding entry in column (2) of the said Table : Provided that the amount of duty so levied shall be apportioned in the ratio 65 : 35 between the duty leviable under the said Schedule and the duty leviable under the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of duty is related under this notification to the length of the cigarettes. The rate of duty was specific in terms of 1,000 cigarettes. 6. Shri Satnam Singh, SDR, referred to Rule 93 of the Central Excise Rules to plead that the cigarettes were required to be delivered from the factory in packed condition. In case the cigarettes were not at all delivered in packed condition, then he contended that the tariff rate of excise duty was applicable. Rule 93 of the Central Excise Rules provided that no excisable tobacco products were to be delivered from any factory except in packed condition. We consider that the expression used is `delivered from any factory . In this case the loose cigarettes were drawn for test purposes and research deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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