9911796707
TMI Blog1998 (10) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... efit under Notification No. 245/83. 2. Briefly stated the facts are that the appellants manufacture medicaments falling under Chapter 30 of the schedule to the Central Excise Tariff Act. In their classification list, they claimed the benefit of Notification 245/83, dated 13-9-1983 which was approved. Accordingly they filed price list in part III showing retail prices of P or P medicines and claiming deduction on account of 15% discount and on account of excise of duty. Subsequently they filed price list No. 1/89 effective from 11-7-1989 in part II for the product, sharkomalt claiming deduction on account of excise duty. Similarly they filed price list No. nil, dated 29-12-1989 in part II for Protonic . The Assistant Commissioner order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Drugs (Price) Control Order (DPCO); that being a State Government undertaking, they have an obligation to supply the products at certain specified prices fixed by the Government of Maharashtra; that they enter into contracts with such Government bodies to sell P or P medicaments at mutually agreed prices which are always less than M.R.P. approved under DPCO; that accordingly they have to file price list in part II and not in Part III; that in respect of sale to the General Consumer in retail, they availed the Notification No. 245/83; in respect of sale to Government bodies they are eligible to exemption under Notification No. 45/82, dated 28-2-1982. The ld. Advocate submitted that the price list in part III, covered by Proviso (ii) to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bombay 1987 (28) E.L.T. 144 (Tribunal) in which it was held that both the Notification Nos. 161/66 and 117/66 are independent of each other and not interconnected and in subsequent Notification No. 161/66, there is no proviso that this Notification is subject to earlier Notification No. 117/66. He contended that Notification Nos. 45/82 and 245/83 are analogous and the appellants can take the benefit of these Notification; that decision in German Remedies was followed by the Tribunal vide order No. 106-107/88-C in their own case M/s. Fishers Technological Laboratory v. C.C.E., Bombay. He also relied upon the decision in the case of Jay Dye Chem Industries v. C.C.E., 1996 (87) E.L.T. 290 (Tribunal). 4. Countering the arguments, Shri H.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tals from so much of the duty of excise leviable thereon as is in excess of 12 % of the value calculated on the basis of price excluding Central Excise duty fixed under the terms of relevant contract between the parties for such supply : Provided that the aforesaid exemption shall be admissible only if the price referred to above represents the price actually charged by the manufacturer in respect of such supplies and evidence in support of that is produced before the Central Excise Officer. Explanation. - For the purposes of this Notification, manufacturer includes with reference to any area his sole distributor in that area or branch office situated therein. B. Notification No. 245/83, dated 13-9-1983 In exercise of the powers c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the retail price referred to in the said price list. 2. This Notification shall come into force on the 12th day of October, 1983." 6. The Notification No. 45/82 is a specific notification providing concessional rate of duty in respect of the P or P Medicines supplied directly from the factory of the manufacturer to the Government Departments. The Appellants claim to be supplying the medicines in question to Government departments to the extent of 99% of their total sales. Notification No. 45/82 does not contain any restriction that the benefit of the notification would not be available if the exemption contained in any other notification is availed of. In absence of any such restriction or condition specified in the Notification, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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