9911796707
TMI Blog1998 (9) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Kanpur in which the appellant manufactures blinkers and voltage regulators which are used for the purpose of manufacture of scooters by fixing the same in the scooters in the scooter factory of the assessee. The appellant is entitled to exemption from duty of Excise in full in respect of the blinkers and voltage regulators as they are intended for use in the manufacture of scooters by the assessee in its factory of production. The assessee is also exempted from licensing control in terms of Notification No. 31/76. The blinkers and voltage regulators are exempt from duty of excise in full under Notification No. 167/79, dated 19th April, 1989 as the goods so produced viz. blinkers and voltage regulators were liable to be classified under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the then Collector of Central Excise, Kanpur who by his Order-in-Original No. 3/Collr./MP/86, dated 27th August, 1986 rejected the assessee s claim for exemption. Assessee preferred an appeal before CEGAT. The Tribunal finally disposed of the appeal by its Order No. 123/89-B1, dated 6th September, 1989 in Excise Appeal No. 2382/86-B1 setting aside the order of the respondent and also quashing the show cause notice dated 14th March, 1986 and the demand raised thereunder as being wholly without jurisdiction. In respect of the issue concerning the assessee s claim for the benefit of exemption Notification No. 167/79 as amended and the consequent plea of no liability to tax being attracted the Tribunal directed the Collector to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is required, sought licence by its letter of 12th July, 1985 which was also granted by the Superintendent. 5. The classification list filed by the assessee in respect of the blinkers and voltage regulators shows that the classification list has been duly approved by the Superintendent stating clearly that accordingly to the Superintendent the blinkers and voltage regulators manufactured by the assessee are not parts and accessories of motor vehicles as such they are not according to him covered by the proviso to Notification No. 167/79. But as per the order on classification list it is stated by the department that the goods viz. blinkers and voltage regulators would be appropriately classifiable under Tariff Item No. 68 and Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any application of mind is patently illegal. 6. Ld. DR drew attention to the impugned order and reiterated the department s view emphasizing that the authorities below kept the directions of the Tribunal while remanding the matter in view while passing the impugned order. He further stated that Notification No. 167/79 (as amended) exempted only those parts and accessories of motor vehicles falling under Item 68 which were intended for use in further manufacture of excisable goods, and the exemption was liable (sic) subject to proper officer being satisfied that they were intended for such use. It was the department s view that M/s. Industrial Electronics and M/s. Lohia Machines were different factories of the same manufacturer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 275 (Tribunal); (iii) L.I.C. of India v. Escorts Ltd. - 1993 (67) E.L.T. 618 (Tribunal) = AIR 1986 (S.C.) 1370 Para 64. 9. We have considered the above submissions. We observe that the ld. Counsel s contentions have a lot of force to the extent that the eligibility to a particular notification depends upon showing as to whether the conditions thereof were duly fulfilled. In the present case there is no dispute that the items in question (namely blinkers and voltage regulators) were scooter parts. It is true that in the normal course the appellants should have declared all the relevant facts before clearance to enable the officers to verify the facts and satisfy themselves in this regard; but they did not do so. However, this does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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