9911796707
TMI Blog1999 (8) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... leather goods, i.e. leg guards, leather laces, gloves leathers, upholstery, drawing leather, Hides in dressed states, industrial leather, combing leather, Gill box leather, leather Nylon, Nylon condensor Tapes under Notification No. 115/75-C.E., dated 30-4-1975 being products of goods manufactured in a factory of tanning industry. The Assistant Collector passed the following four orders: (i) order dated 30-4-1981 (ii) order dated 6-10-1980 (iii) order dated 23-7-1981 (iv) order dated 10-12-1981 2.2 Under order dated 30-4-1981, the Assistant Collector denied the exemption under Notification No. 115/75 to goods except Hides in dressed state and other industrial leathers. He disallowed the exemption under Notification No. 105/80 to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered only after the eligibility for benefit under Notification No. 115/75 is decided. 4. The Assistant Collector re-adjudicated the matter under order dated 15-5-1989 in which he allowed exemption under Notification No. 115/75 in respect of Hides in dressed states; other tannery items like glove leather, leg guard leathers, etc., were not found to have been manufactured by the Appellants, confirmed the demand of Rs. 61,309.37 and Rs. 4,54,725.58 holding that no tannery item had been cleared on payment of duty; that benefit of Notification No. 115/75 cannot be extended to ready to use products manufactured out of finished leather since such products cannot be said to be the products of a factory in the tannery industry; that as all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier classification lists. That would mean the demand could be confirmed only from 9-6-1980 that being the date of the earlier show cause notice. 5.2 The ld. Advocate contended that the Tribunal has clearly held that demands could be confirmed only from 9-6-1980 and as such any demand of duty prior to that date cannot be confirmed by the Revenue as that would be contrary to the order of the Tribunal; that it was not open to the Assistant Collector to reopen the concluded order. 6. Regarding eligibility for the benefit of Notification No. 115/75, the ld. Advocate submitted that the goods merited exemption and the matter is covered by the decision of the Tribunal in the case of Nylon Laminated Belts (P) Ltd. v. C.C.E. [1990 (49) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975 exempted goods falling under Item No. 68 of the erstwhile Central Excise Tariff and manufacture in factories covered by any of the Industries specified in the schedule. One of the industries specified in the schedule was Tanning Industry. The present impugned orders have been passed consequent to the remand order passed by the Tribunal. The Appellate Tribunal after referring to the Book titled Leather Tanning Industry (All India) being Small Scale Industry Analysis and planning Report No. 64 published by the Small Scale Industries Organisation of the Ministry of Industry, observed that it may not be correct to hold that hides in dressed state alone would be products of a factory in the tanning industry but not finished leather Produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the order. For this purpose the matter was remanded by the Tribunal. We find from the perusal of the Adjudication order passed by the Assistant Collector, on remand, that he had not discussed the eligibility to the benefit of Notification No. 115/75 with reference to each of the products in the classification list. As such the directions contained in the Tribunal s Order dated 28-12-1987 had not been carried out. For want of categorisation of the products mentioned in classification lists as per the findings of the Tribunal , it is not possible to come to the conclusion about the eligibility of the each product in question to the exemption provided in the Notification No. 115/75. We are, therefore, constrained to remand the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 80/80 and 105/80. This does not indicate that demand of duty can be made for a period prior to 9-6-1980. As far as the issue is concerned, the appeal is allowed. 10. In view of the decision above, the Assistant Commissioner is directed to consider the eligibility to the benefit of Notification No. 115/75 with reference to each of the products in the classification lists in the light of findings contained in Tribunal s Order Nos. 1009-1012/87-D, dated 28-12-1987. The Assistant Commissioner thereafter will decide the eligibility for the benefit under Notification Nos. 80/80 and 105/80 and will redetermine the amount of duty payable, if any, with effect from 9-6-1980. 11. The appeal is thus disposed of in the above terms. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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