9911796707
TMI Blog2012 (9) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... anur, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Appeals filed by the Department are against the Orders-in-Original No. 16/2005 dated 13-6-2005 No. 18/2005 dated 7-7-2005. All these appeals involve common issues. 2. Heard both sides. 3.1 The respondents are manufacturers of handmade labelled biris falling under Chapter 24 of the Central Excise Tariff Act, 1985. They are manufacturing tendu leave-rolled biris . The dispute is whether the biris manufactured by them are manufactured with or without the aid of machines. The two varieties carry different rates, higher rate being applicable to biris manufactured with the aid of machines. 3.2 The respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to manufacture of biris with the aid of machines has been considered by the Board and they issued the following instructions vide Circular dt. 6-12-2006, which is as under :- Circular No. 840/17/2006-CX., dated 6-12-2006 F.No. 81/4/2004-CX.3 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject :- Classification of handmade biris, using printed labels/wrappers made with the aid of machines by job workers. Certain manufacturers of biris purchase tobacco, obtain tendu leaves and make biris by rolling the tobacco in tendu leaves. This process is done without using any machine. The printed labels/wrappers used for packing the biris are either purchased from the market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be brought to the knowledge of trade and field formations suitably. 6. Pending issues may be finalized accordingly. 7. Hindi version will follow. 7. We find that the grounds of appeals strongly relied upon the decision of the Tribunal in the case of Standard Fireworks, Sivakasi another v. CCE, Madras [1985 (21) E.L.T. 200 (Tri.)]. Undisputedly, the said decision related to interpretation of an exemption notification and that the burden of proof that the conditions specified in an exemption notification were fulfilled are undisputedly on the assessees. The Commissioner has rightly distinguished the said decision noting the fact that the cutting of wires with the aid of power related to the very manufacture of fireworks unlike in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
