9911796707
TMI Blog1998 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appellant paid duty for clearance of the assembly `under protest under three Gate Passes, two dated 31-3-1993 and one dated 31-3-1994 and subsequently preferred a refund claim in respect of GPs dated 31-3-1993 and another refund claim in respect of the third GP. 2. Appellant contended that the goods were entitled to benefit of exemption Notification No. 184/86. Two show cause notices both dated 22-3-1995 were issued indicating that benefit of exemption notification would not be available and payment of duty was correct and proposing rejection of the refund claims. Though appellant resisted the notices, the Assistant Commissioner rejected the refund claims. These orders having been confirmed by Commissioner (Appeals), appellant has pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured excisable goods. (2) The manufacturer of the goods must have supplied to the Ministry of Defence for official purpose. If these two conditions are satisfied, the benefit of full exemption would be available. 5. Obviously, the exemption notification did not take into consideration the ground reality that the five units referred to in this Annexure to the notification rarely manufactured entire goods and generally gave sub-contract to other units for manufacture of assemblies of the goods ultimately supplied to the Ministry of Defence. Representations were received by the Central Board of Excise Customs (CBEC) in this behalf and the Board issued a clarification the purpose of which was to enable the said sub-contractors or ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured and supplied by BEL to the Ministry of Defence for official purpose. Using the assembly manufactured and supplied by appellant, BEL conducted other processes of manufacture in order to produce Guidance system for eventual clearance to the Ministry of Defence for official purpose. Thus going by earlier paragraph of the Trade Notice, appellant as a sub- contractor manufactured excisable goods for the purpose of enabling BEL to manufacture and supply other excisable goods to the Ministry of Defence for official purpose and sent the assemblies to BEL for further processing or manufacturing etc., and for eventual clearance by BEL. That being so, by virtue of Board s clarification as seen in the Trade Notice, appellant would be entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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