1999 (11) TMI 501

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..... der per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the rate of duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The respondents, M/s. Shirley Dyers were engaged among others in the processing of cotton corudray. They had filed a revised classification list effective from 25-10-1994 in which they claimed the lower rat .....

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..... ted the rate of duty came to 10% Adv. The appellate authority observed that the extra rate under exemption notification could not be more than the tariff rate and he held that the assessee were entitled to pay additional excise duty at the rate of 5% Adv. 2. Shri R.S. Sangia, JDR, referred to the provisions of law under which the Central Government was empowered to fix a rate higher than the .....

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..... ed. We consider that there is no dispute that the goods in question were classifiable under Sub-heading No. 5801.20 of the Central Excise Tariff. The applicable rate under Additional Duties of Excise Act in respect of this Tariff Heading was 5%. We consider that by way of exemption notification the tariff rate could not be enhanced in the absence of any clear finding and express powers to be exerc .....

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