9911796707
TMI Blog2001 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ding wires' but did not claim SSI exemption on 'copper scrap' which was cleared at Tariff Rate (normal rate) of duty. The said C.L. was approved by A.C. on 28-4-1994 without any modifications. The aggregate value of clearance of copper winding wires was Rs. 49,99,897/- i.e. below 50 lakhs. The value of scrap cleared by them was Rs. 3,66,480/-. A show cause notice was issued on 19-4-1994, alleging that the benefit of Notification No. 1/93 has been wrongly claimed and a duty demand of Rs. 18,319/- was demanded on the grounds that the turn over of scrap cleared at Tariff Rate (normal rate) should be added to the aggregated value of the clearance. Therefore, the slab of 50 lakhs would be crossed and duty was required to be paid on this crossed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list declaring the waste and scrap of copper under Heading No. 7404.00 indicating the duty at 15%, which was approved and the appellant also paid the duty at 15%. Therefore, the value of clearance for the said scrap has to be included to arrive at the aggregate value since it is not falling into the category of goods explained in Explanation II. Therefore, the Asstt. Commissioner has rightly held that value of waste and scrap of copper cleared on payment of normal rate of duty has to be included to determine the aggregate value of clearances in the financial year and hence the Order-in-Original has to be upheld." and confirmed the Order-in-Original of the Assistant Collector and rejected the appeal. 3. We have heard both sides and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notifications extended exemption to clearances of specified goods upto the value fixed therein on payment of concessional duty. Limits within which the benefit available to the manufacturers were contained in clauses 1 to 3 of the said notification. Clause 4 of the notification specifically provided that the exemption contained in the notification should not apply to the specified goods bearing a brand name or trade name of another person. Thereafter, the notification contains the following clause :- "Notwithstanding the exemption contained in paragraph 1 of this notification, a manufacturer shall have an option for not availing of the benefit of the exemption contained in said paragraph and to pay duty of excise at the rate applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the notification." We have therefore, no hesitation in coming to a finding, that if for any of the goods mentioned in the Annexure, the manufacturer opts to pay the full Tariff Rate (normal rate of duty), then such goods and duty payment at those rates will not disentitle availment of the benefit of the notification to the other goods mentioned in the Annexure. Such goods, which are cleared at the Tariff Rate, will not also be covered as 'specified goods'. Therefore, in this case, if waste and scrap of copper have been cleared on payment of duty after approval of the classification list, the clearance value of such goods cannot be computed along with the value of the 'winding wire ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
