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TMI Blog1991 (2) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... me to time by Notification No. 78/86 and 246/86, dated 7th April, 1986, and (ii) whether the demand for the duty is barred by limitation? 2. The relevant notifications read as follows :- Notification No.71/68-C.E - Exemption to plates, sheets and strips unharden7ed. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the M.F.(I R) No. 31/64-C.E., dated 1-3-1964, the Central Government hereby exempts all rubber products, in the form of plates, sheets and strips unhardened whether vulcanised or not, and whether combined with any textile material or otherwise (other than the products which are either wholly or partl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orresponding entry in column (3) of the said Table. THE TABLE Sl. No. Notification No. and date Amendment 1. 71/68-Central Excises, dated the 1st April, 1968 In the said notification, for words and figures Chapter 40 the words and letters and figures heading No.40.05 shall be substituted. 3. The relevant tariff heading after 28th February, 1986 is reads as follows :- 40.08 - Plates, sheets, strips, rods and profile shapes of vulcanise rubber other than hard rubber. 4. The Collector held that the Notification No. 71/68-C.E as amended by Notification 246/86 exempts goods falling under Tariff Heading 40.05 and not in respect of goods falling under Tariff Heading No. 40.08. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and published in journals reads:- all rubber products in the form of plates, sheets and strips unhardened whether vulcanised or not and whether combined with any textile material or otherwise, (other than the products which are made either wholly or partly of rubber and which are used for the resoling, retreading or repairing of tyres, including the products, commonly known as tread rubber, camel back, cushion compound, cushion gum, tread gum and tread packing strips) falling under Heading No. 40.05 of the Schedule to the Central Excise Tariff Act, 1985. 8. The learned Counsel Shri Bajoria submitted that while amending the Notification No. 71/68 by Notification No. 246/86 all rubber products in the form of plates, sheets and strips u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and manifest, it will be unreasonable to take a narrow view of the Notification and not to extend its benefit to the parts of the engines referred to in Heading No. 84.06. To accept the contention made on behalf of the respondents that as Heading No. 84.06 does not mention `the parts , the Notification is inapplicable to the parts, will be to amend the Notification, which the court will not do. In our opinion, therefore, the Notification will apply to parts of the engines mentioned under Heading No. 84.06. And submitted that the Collector while rejecting the claim of the appellants acted as a legislature which he is not competent to do. He also submitted that he being a quasi-judicial officer has to interpret the notification, but canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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