9911796707
TMI Blog2001 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Notification No. 7/92-C.E., dated 1-3-1992 exempts sulphur powder from the whole of the Central Excise duty leviable therein. He contended that sulphur in granular form is also a powder. Sufficient technical literature was placed before the authorities below to substantiate the claim of the assessee that crude sulphur in granular form is also a powder. This important piece of evidence has not been considered by the authorities below while arriving at the conclusion. Both the authorities below have taken the view that Notification No. 7/92 exempts only sulphur powder and not sulphur in granular form. He also submitted that subsequent Notification 94/93-C.E., dated 7-9-1993 had substituted the word sulphur for the words sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 122/86, dated 1-3-1986. In the facts and circumstances of the case and taking into consideration the nature of amending notification, we hold that Notification No. 455/86 is only clarificatory. Accordingly, the appellants are justified in claiming the exemption in respect of the product in question in terms of Notification No. 122/86 since its inception. In the view we have taken, we do not feel it necessary to go into other issues raised by both sides. Thus, the appeal is allowed. 4. He also referred to the decision of the Supreme Court in the case of Johnson Johnson Ltd. v. Commissioner of Central Excise, Aurangabad reported in 1997 (92) E.L.T. 23 wherein it was observed that : We are of the opinion that the intention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture has also been placed by the assessee to substantiate the claim the granulation is nothing but enlargement process and sulphur powder when enlarged takes the form of granules. This piece of evidence has been rejected by the Revenue without adducing any evidence to show that granular form cannot be considered as a powder form and two are commercially separate. 7. On legal position also we find force in the arguments advanced on behalf of the assessee that since the subsequent notification substitutes the word sulphur for the word sulphur powder in Notification 7/92. Subsequent Notification should be read as a clarificatory in nature with reference to the earlier notification as it was held by the tribunal in the case of Johnson Johns ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
