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TMI Blog1974 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... processed cotton fabrics falling under Item No. 19 of the First Schedule to the Central Excises and Salt Act if manufactured on a handloom, from the whole of the duty leviable thereon. The petitioner, Society, as one manufacturing handloom fabrics falling under Item No. 19, therefore, under the said Notification, was exempt from excise duty in respect of cotton fabrics, woven in the Cuddalore unit. By two other Notification Nos. 111 and No. 112 of 1962, dated 13-6-1962, the Central Government, in exercise of their powers under Rule 8 of the Central Excise Rules, 1944, provided for levy at concessional rate in respect of processed fabrics made from grey fabrics when processed by an independent processor. The concession consisted of two parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected at the concessional rate from the petitioner-society for the period from 14-6-1962 to 4-3-1963, which amounted to ₹ 1,32,767.10, be paid by the petitioner. He also ordered that the petitioner-society is liable to pay duty at the normal rate from 5-3-1966. 3. So far as the difference in the levy for the period from 14-6-1962 to 4-3-1963 is concerned, it has now been held that Rule 10A is not applicable and that the difference could not also be collected under rule as it is barred by limitation. 4. So far as the subsequent period is concerned, the petitioner had paid duty at the normal rate under protest and claimed the benefit of the notifications. The Assistant Collector of Central Excise heft that since handloom fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased to be Excisable goods within the meaning of the term in section 2(d). According to the learned Counsel, in order to be satisfied in the First Schedule, they should also be subject to a duty of excise. He also contends that any other construction will make the words as being subject to a duty of excise `redundant, and it would have been enough to define excisable goods specified in the First Schedule. In other words, specification of the goods as an Item in the First Schedule as also subjecting then to a duty of excise are to be satisfied as cumulative conditions in order to bring the goods within the definition of excisable goods . The Learned d Counsel relies upon the notification exempting goods from the levy of excise duty as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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